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CPAHANOI CA
* J
nAo cAo rAr cHinn HoP uuAroA otloc soAr xbr
colqc rY copnAN xAy otN e ffiCho kjt hogt dQng tir ngdy 01/01/2017 ddn ngdy 30/06/2017
kdm theoBAO CAO SoAT XET
ruoNc rrN TAI cninucffa nruu oo\ . /
- 3 :CONG TY K IENA TOAN VA KE TOAN HA NOIrniu utEtt ttfue xrfn rolr lttnrcE 0F tilTEn-GoltnlElTlr nrrou*ro*r,Trq s0 chinh: Sd 3, ng6 1295, <ludng ciei,Ph Honng LieJ, Q. Hoing Mai, TP He NOiDT (84) 4 3974 5080/81/82 * Fax: (84) 439'1Email: [email protected] * Website: wwwcpahanoi.com
cONG Ty c0 rHAN xAy DI;.NG 47Dia chi: S6 OS ni6n Cuung, p.Ng0 M6y, Tp.euy Nho.n, Tinh Binh E!nh,
! qq63 522166 Fax:0563 SZZ3t6
MVCLVC !
NQi,dung
Biio c6o cria HQi ddng qutn rri vd Ban i6ng Ciarn A6c
B6o c4o so6t xdt th6ng tin tdi chinh giiia ni6n rlQ
'Bang Cdn 06pt<i5 toan hgp nh6t tpi ngdy 30/06/2017
B6o c6o k6t qua hopt trQng kinh doanh hqp nh6t 6 th6ng dau n6m 2017
86o c6o luu chuyrin tiAn tp hqp nhdt 6 tnang dAu ndm 2017
Thuy6t minh B6o c6o tdi chinh hqp ntrdt O tfrang itAu ntun 2017
Phu luc sii 01: Cdc khodn ddu tu fii ch{nh *}*
Phu luc sd 02: Tinh hinh tdng gidm tdi sdn cii ainh hiru hinh
Phu luc sO 03: Thuii vd cdc khodn phdi nQp Nhd nu6.c
Phu luc sA 0q: nnh hinh tdng gidm viin chi sd hiru .
Phu luc s6 0s: Lqi ich ctia cd dang kh6ng kidm sodr ;
Phu luc sii 06: Lqi ich iia cii d6ng kh6ng kidm sodt
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cONG rY c0 pH.{N xAy DUNc 47Eia chi: 56 08 Bign Cuong, P.Ngd Mdy, Tl,.euy Nhon, Tinh Blnh Dlnh 86o cilo cria Ban,T6ng Girtrn rl6cDi6n thoai: 0563 522 166 Fax: 0563 522 316 dinh kOm Bd,o cdo tdi chinh hqp nhtit
nao cAo cU.q. BAN TONG GIAM o6c
|. ci6'i thiQu vd COng ty C6 phAn X6y dg,ng 47:
C6ng tv C6 phAn X6y dung 47 ld DoandnghiQp dugc c6 phAn h6a til C6ng ty Xdy dyrng4T theo euytlt dlnhs6 ++t 1/20011QD/BNN-TCCB ngiry 08112/2001 c0a BQ rru6ng BQ N6ng nghiQp. c6ng ty hoat dQng theoGi6ychringnhf lnddngkf doanhnghiQps6+toozsgz47,d6ngk! lAndAu ngdy2710612005doSdI(t5hoachvd DAu tu tinh Binh Einh c6p, d6ng lty thay e6i tAn l7 ngdy t7/0U20t7.Theo d6:
V6n Di6u tQ cria C6ng ty: 170.201.300.000 rt6ng(Bdng chir: Mot triinx biiy mwoi tj,, Itai triim linh net triQu, ba trdm nghitt cting)
MQnh gi6 c6 phAn: r0.000 ddng
Trq sri'chfnh: s5 os sicn cu'ong, p.Ng0 MAy, Tp.euy Nho'n, Tinh Binh Dlnh.COng ty cti ctic cdng ty con sau:
TOn c6ng ty Dla chi
C6ng ty C6 phAn Du llch FIArn H6, t!' lQ lo. i ich vd quyon Xd Tdy pirri, HuyQn T6y Son, Tinh Binhbi6rr quy6t: i6,35oh Dlnh
C6ng ty C6 phAn Thuy diQn V6n phong, ry t6 lo-i fcli vd S6 Og Bi6n Cuong, phr"rd.ng Ng6 Mdy,quydn bi6u quy6t: sg,B|yo Thdnh pho euy Nhon, Tinh Binh Dinh
Linh vg'c ho4t ilQng vi nghnh nghd kinh doanh cria c6ng ty:
- Xdy dung cdng trinh k! thuflt ddn dung khiic: Xdy dung c6c c6ng rrinh tliiry lo. i, thuy diQn;: Bdo dudng, sua ch['a 0 td vd xe c6 d6ng co khiic: Dai tu xe, rn6y thi c6ng;
San xu6t sdn phAm kh6c bing kim lo4i chua dugc phdn vdo ddu: Sdn *u6t, ptlg. troi ptru kign co.- khi, sin xudt ciic sain phAm co khi c6ng trinh;- B6n bu6n t6ng hop: Mua biin rugu, thu6c ki, hdng tht c6ng'r! ngh0;
Dich vp t6m hoi, massage vd cttc dich vp t[ng cudng sfc khoe tuong tu (tru' ho4t d6ng th6 thao):- Dich vU massage;' Di6r.r hdnh tua du Iich: I(inh doanh lfr'hdnh nQi dia vd qutic t€, ctrcdlcli vLr du lich khric;- Dich vu h5 trg gi6o clpc: Tr"r v6n du hoc;
V0n tai hdnh khiich duong bQ khdc: I(inh doanh v4n tai kh6ch bdng 6 t6 theo ho-p d6ng, kinh cloanhv4n tai kh6ch bing 6 t6 theo tuytln c5 dinh, kinh doanh van tdi khich bing xe ;;-i ilil doanh vd'
_ tai kh6ch du lich bing 6 t6;
Hoat d6ng vui choi gitti tti kh6c chua dugc phdn vdo ddu; I(inh doanh dlch vu th(! thao, gidi tri, trd- choi the thao tr€n bi6n;
Ho?t clQng dich vu tdi chinh l<hiic chu'a clugc ph6n vdo ddu (tri'b6o hi6rn vd bao hi6nr xd hQi): D4i- l! thu d6i ngo4i tQ;
- Xdy dpngnhd c6c loai: Xdy dgng c6c c6ngtrinh c6ng nghiQp, ddn dung;- I(hai th6c d6, c6t, soi, dAt set;- I(i6m tra vd phdn tich lc! thudt: Dich vu thi nghi6m ki6m tra d6 b6n co hgc b6 t6ng kr5t cdu;- Dich v} hd trg li€n quan d6n quang b6 vd t6 chuc tua du lich: T6 chfc h6i nghi, hqi rhao;- I(inh doanh b6t dQng sdn, quy6n srl dpng dAt thuQc chu so hfr,u, chu su dung hodc di thu€;- Flo4t dQng xdy dpng chuy€n dgng kh6c: Thi c6ng khoan phr,rt vfa xu l! n6n vd thdn c6ng rr.inh;
Sdn xu6t sdn phAm tir chAt kho6ng plri kirn lo4i kh6c chua dugc phdn vdo ddu: S6n xu6t gach kh6ng- nllng;
- Hopt tlQng vi6n th6ng ktr6c: Hopt rlQng cta c6c di6rn truy c4p internet;- Cho thu€ xe c6 dQng co: Cho thu6 6 t6;
- Gi6o dsc nghA nghipp: Dpy ngh6;
- Cung 0ng vd quin l! ngu6n lao clQng: Dich vp ilua ngudi lao dQng di ldlrr viQc ii nudc ngodi;- Xdy dyng cdng trinh dudng s[t va du'd'ng b0; X6y dpng cOng trinh rtudng bQ; .rJ
- Dich vg luu trf ngSn ngdy: I(h6ch spn;- Nhd hdng vd c6c dfch vg dn u6ng phgc vg lao dQng: Nhd hdng, qu6n f,n, hdng 6n u6ng; . ,.,1' Epi l/, mdi gidi, dau gi6: Dgi l;i ruvu, bia, nudc giai klrtr, diri lf b6n vd mdy bay, tdu hda.
HQi'tldng qu?in tri vd Ban T6ng Gi6m d6c cOng ty t?i ngiy tQp Bdo c6o bao gdm:A HOi tl6ng qudn tri:
t Ong Nguy6n Lu'ong Arn
Z 1ngDinh T6n Duo-ng
I Ong D{ng Nggc C6n
+ 6ng Phan Thanh Ldn
S Ong Ph4rn Vdn Nho
e Ong Phirng VEn ViSn
Z Ong Duong Minh Quang
B Ban T6ng Gidm rl6c:
t Ong Duong Minh euang
Z lngNguy6n Xudn CAn
: Ong Einh T6n Duong
4 Ong Hulnh l(hi5
S Ong Phan Thanh Ldn
O 6ng Tr0n Dinh Li6n
Z Ong Nguy6n Vdn Ph0c
A Ong Pham Vdn Nho
2. Ifi6m todn viOu ttQc t{p86o ciio tdi chinh hqp nhSt so6t xdt cho k! hopt itQng tir ngdy }t/u/2an d6n ngdy 30106/20t7 cria C6ng tyduo;c so6t xdt bdi c6ng ty TNHH Ki6m to6n vd I(6 tortn Hd Npi (cpAHANoD.
3. T4i 86o c6o nhy Ban T6ng Gi6m rrSc xin khing rtinh nhii'ng vdn tt6 sau cl6y:
' Ban T6ng Gi6m tt0c C0ng ty chiu tr6ch nhigm trong viQc lflp va trinh bdy Bdo c6o tdi chinh hgp nhAt mgtcdch trung thgc vd hSp ly;
' Chring tdi d5 cung c6p toan bQ c6c tdi liQu k6 todn cAn thiiit cho cdc ki6m to6n vi€n vd chiu tr6ch nhi6mvC tinh trung thlrc cilu oirc tdi liQu dd cung c6p;
' '
- 86o c6o tdi chinh hqp nh6t dd phzin 6nh trung thgc vd tinh hinh tdi"s5n, cong ng vd ngu6n v6n chri sd h[.ucria Cdng ty cflng nhu k6t quii hoqt d6ng san xu6t kinh aoanl va iintr hinh luu chuytin ti6n tQ cia C6ng tycho kj,k6 torin k6t thric cung ngdy.
' B6o c6o tdi chinh dugc lQp phir hqp vdi c6c Chinh s6ch k6 toiin dd dugc trinh bdy rrong Thuy6t mintrB6o c6o tdi chinh hq p nh6t; phir hqp v6'i c6c chu6n mr,rc I(i5 to6n ViQt Nam, ch6 dO Kr5 to6n doanhnghipp Viet Nam vd Quy dinh phrip ly c6 liOn quan dtin viQc lpp vd trinh bdy brio c6o tdi chinh;
Chir tich HDQT
Ph6 Chn tich HDQT
Thdnh vi6n HEQT
Thinh vi6n HDQT
Thdnh vi6n HEQT
Thdnh vi€n HEQT
Thdnh vi€n HDQT t-:='
T6ng Gi6rn d6c @6 nhiQm ngity 01t06/2016)
nh6 T6.ne Gi6m r16cPh6 Tdng Gi6nr tlOu
Ph6 T6ng Girirn dr5c
Pli6 T6ng Girim rt6c
Ph6 T6ng Gi6m d6c @0 nhiQm ngiry 20tOtt20t6)Ph6 T6ng Gi6rn i16c (bd nhiqm ngdy 20t01t2016)I(i5 to6n tru'dng
Kd tir ngdv t6t ttrric kj ki5 to6n d6n ngdy lap 86o c6o rdi chinh hqp nh[t, ch6ng t6i khing dinh rangkhdng phrit sinh b6t k! rnQt sg'kign ndo c6 thd dnh huOng rl6ng kd d6n c6c th6ng tin dd dugc rrlntl bdy
::ii_t:: c6o tdi .-li:h yu anh huong t6i ho4t dQng ciia cong ty. , , =.if,{i,Chring t6i kh6ng rtinh r6ng C6ng ty ri6p tpc hoet d0ng vd rhsc hiQn k6 hosch sAp
'iu6iiri;hj
mlnh trong lcy k6 to6n tiiSp theo.
Dgi diQn
phAn XAy dyng47
T6ng Gi6m tl6c
Du'ong Minfi QuangTP.Quy Nhon, ngdy 28 thdng 07 ndm 20t7
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bgruc rvCO PHAN
cONc rv ruiM roAN va xfl roAN Ha xOrrnANn vrnN naNc xrdM roAN aLLTANCE oF rNTER-coNTTNENTAL A""o,r*to"t,
Tru s6 chinh: Slri 3, ng6 1295, duong GiAi Ph6ng, P. Hoang Liet, Q. Hodng Mai, TP. He NOi ,niDT: (84) 4 3974 5080181182Email: cpahanoil 999@ gmail.com
Fax: (84) 439745083Website: www.cpahanoi.com
SO: L(6-ICPAHANoI - BCSX
BAo CAo soAT XET
K{nh si}i:
rnoxc rrN Tlfr cniNH ngr xuAr cItta NrfN ogcho kj, hoqt itQng tit 0t/01/2017 itiin 30/06/2017
ngr oONc euAN rRI vA slN r6Nc ctAru o6ccONc rY co pnAN xAy ntl. Nc +z
chirng t6i, c6ng ty TNHH Ki6m to6n vd I(6 todn Ha N6i (cPA HANOI) d6 so6t xer Bao cdo tdi chinh gifla
ni6n dd kdm theo cua C6ng ty C6 phAn Xdy drLng 41 duoc lAp ngdy 2810712017 til trang 07 rt€n trang 39, bao
g6m Bang cdn d6i kt5 toan t4i ngdy 301061201'7, Biio c6o k6t qua ho4t dQng kinh doanh, Bdo c6o luu chuytin
ti€n t6 cho kj, k€ torin 06 th6ng t6t ttrric cirng ngdy vd Bin thuy6t minh biio ciio tdi chinh.
Trrlch nhiQm c(ra Ban T6ng Gi6m tti ic
Ban T6ng Girim d6c C6ng ty C6 phAn Xdy dung 47 chiutr6ch nhi6m ldp vd trinh bdy trung thqc vd hSp ly
86o ciio tdi chinh gifla ni6n d6 theo chuAn mr;c k6 to6n, ctr6 dO kt5 toan doanh nghiQp Viqt Nam vd cdc quy
dinh ph6p llf c6 li6n quan diin vi6c l4p vd trinh bdy b6o cdo tdi chinh gi['a ni6n dQ vd chiu tr6ch nhi€m vC
ki6m sodt n6i bd md Ban T6ng Gidm d6c xdc dinh ld cAn thi6t OC Oam bdo cho vigc lgp vd trinh bdy brio c6o
tai chinh gita ni6n d6 kh6ng c6 sai s6t trong y6u do gian l6n hodc nhAm l6n.
Tr:lch nhiQm cria Ki6m to6n vi6n
Tr6ch nhi6m cira chring t6i ld dua ra k6t ludn vC nao c6o tdi ch(nh gifa ni€n dd dga trdn k6t qud so6t xdt cira
chfng t6i. Chtng t6i dd thu'c hi€n c6ng vi6c so6t xdt theo Chudn muc ViQt Nam vC hop d6ng dich vu soiit xdt
sO Z+tO - Sodt x6t th6ng tin tdi chinh gifa ni6n do do ki6m todn vien dQc 10p cLia don vi thuc hi6n.
C6ng vi6c so6t x6t th6ng tin tdi chinh gifi'a ni6n d6 bao gdm viQc thp'c hiOn c6c cuQc phong vAn, chu y6u ld
phong vAn nhiing ngud'i chiu tr6ch nhiQm v6 cac vdn dC tai cninh k6 toen, vd thqc hiQn tht tr,rc phdn lich vd
ciic thu tuc sodt xdt khdc. MQt cuQc soiit xet vd co ban co pham vi hep hon mQt cuQc ki6m to6n du'gc rhr,r 'c
hi€n theo cdc chu6n muc ki€rn todn Vi6t Nam vd do v4y kh6ng cho phdp chring t6i dqt duoc sg danr bao rdng
chirng t6i sE nhAn bi6t duoc t6t ca cdc vAn dO trong y6u c6 th6 duo-c phAt hi€n trong mQt cu6c ki6m to6n.
Theo d6, chtng t6i kh6ng dua ra ! l<ien ki6m to6n.
I(et tuAn ctia l( i6m tofn vi6n
Cdn cri trdn k6t qLra sodt x6t cira chrlng t6i, chfing t6i khdng thAy c6 vAn cfd gi khit5n chring t6i cho rdng b6o
c6o tdi chinh gifra ni€n clQ dinh kdm kh6ng phan 6nh trung tlulc vd ho. p l;i, tr6n cdc khia c4nh trgng ytiu, tinh
hinh tdi chfnh cua clon v! tai ngdy 3010612017, vd kt5t qu6 hoat ddng kinh doanh vd luu chuy6n ti6n t6 cua
do'n vi cho lcj' I<6 todn 06 th6ng k6t thrlc cirng ngdy, phtr hg-p voi chuAn mr,r'c kt5 to6n, ch6 d6 k6 todn doanh
nghiQp Vi€t Nam vd cdc quy dinh ph6p lyi c6 l i6n quan dtin viQc lqp vd trinh bdy b6o c6o tdi chinh gi0'a ni6n
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Bdo c6o so6t x6t tlugc lflp thlnh 06 b6n ti6ng ViQt; c6c bdn c6 gi6 hi phdp lf nhu nhau. Cong ty C6 ph6nXdy dpng 47 git 05 b6n, c6ng ty TNHH l(i6m to6n vd K6 to6n Ha Noi giil 0l b6n.
Giiiy chting nhQn ddng k!,hdnh nghiS0:0132-2013-016- l
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cOnc ry c6 pnAN.xAv npNc +zDia chi: s5 os nicn ctrong, p.Ngd M6y, Tp.euy Nrron, Tinh Binrr Di'rrDiqn thoai: 0563 522166 Fax: 0563 5?2316
B:io cio tiri chfnh ho'p nhdtcho kj,hopt ct6ng
naxc c.Ax o6l xn roAN Hgp xllArTgi ngtty 30 thdng 06 ndm 2017
s6 cu6i Hy
y 01,0112017 di ln ngdy 30t06/2011
TAI SAN
I. Ti0n vi c6c khofrn tuo'ng cluong tiAn1. T i6nII. C6c khodn tIAu tu tii chfnh ngfn h4nl. DAu tu nbrn gifi.dtin ngdy d6o h4n
III. Cfc hhoin phii thu ng6n h4n1. Phei thu ngEn han cira kh6ch hdng2.Trdtrud'c cho ngudi b6n ng6n han3. Phei thu ng6n hpn khrlc4. Du'phdng c6c kho6n ph6i thu I<h6 ddi (*)5. Tdi sin thi6u chd'xri. lfIV. Hdng tdn l<hol. IJdng tdn l<hoV. Tii sin ngin hgn khric1. Chi phitr6,tru6'c ng6n han2. Thu6 GTGT duo. c kh6u trir:3. Thu6 vd c6c kho6n khric ph6i thu Nhd nu6,cB. TAr SAN Uar HaNI. Cfc khoin phii thu dAi hlnl. Phai thu ddi han c0a khdch hdng2, Phai thu ddi han kh6c
II. Tei s6n c5 tlinhl. Tdi sAn c6 dintr hff.u hinh
- Nguy€n gid- Gid tri hao mdn lu, ke C)
2.Tdi sdn c5 d inh v6 h inh- Nguy€n gid- Gid trl hao mdn luy kij g
III. Bdt dQng s6n tt6u tuIV. TAi sin d& dang di i h4nl. Chi.phixdy dung ccy bin d6.dangIV. Diu tu't i i chinh ddi hanI, EAu tu g6p v6n vdo do-n vi kh6cV. Tei sfln dii h4n l<hricl. Chi phi tri tru6'c ddi han
MESO
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v.03bv.05b
t.342.347.456.779 "
26.843,427.79626.843.427.796
1.141.688.100L 1 4 1 . 6 8 8 . I 0 0
438.273,534.115337.841.086.45843.687 .772.10562.334,675.552(s.s90.000.000)
867.873.926.487867.873.926.487
8.214.880.221
s.366.997.871
2.847.882.350
96r.396.r47.63s
t.998.200.379
232.00t.040r.766.199.339
865.648.913.091854.304.120.074
r .52 t . I73.2 36.B5 5(666.B6e.r r6.7Bl)
11.344.793.01712.091.730.290
(746.937.273)
29.641.836.94r29.641,836.941
. ' 40.000.000.00040.000.000.000
24.107.197.22424.107.197.224
1.31r.4s2.944.755
r6.483.147.s3716.483.147.3_37
440.142.882.06130 I . 060 .27 4 ,13489.104.763.6065 s.s6s.393 .973(5.5e0.000.000)
2.450.34884s.371.493.229845.371 .493.229
9.45s.422.12872.751.719
6.184.153.0653 . 1 9 8 . s 1 7 . 3 4 4
947.1s4.540.892
1.963.999.007 ,232.00\.040 r
L.731 .996.967
868.363.397.498857.01 8 .604.481
1.468.80 L r 26.619(6r r .782.s22.135)
t1.344.793.017I 2.09I ,7 30.290
(746.937.273)
23.163.787.84323.163.787 .84340.000.000.00040.000.000.000
13.663,357,s4413.636.066.9s0
27.290.5942.Tdi s6n thu6 thu nhSp hodn lai
2202?t v .10222) ) ?
227 V. l l228229
230240242 V.tz2s0253 V.13260261 v.14b262
TONG CQNG TAI SAN 270 2.303,743.604.354
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2.258.607.48s.647
(Cdc tltuy€? minh tit trang I I deh tang 39 6
cOxc ry c0 pHaN xAy nr.fNc +zDja chi: S5 OS gien Cuong, p.Ng6 MAy, Tp.euy Nhon, Ti 'h Binh DlnhDi0n tho4i: 0563 522166 Fax: 0563 522316
Iillo crio trii chinh hq'p nh6tcho l<! hoat clOng
ti l ngdy 0l l0l l2Ql7 d6n ngdy 3010612017
BANG cAxo0r rf roANHgp NHAr iTqi ngdy 30 thdng 06 nitm 2017
(Ti€p theo)
56 cudi t<y 56 t l6u ndm
Don vi tinh: ddng
NGUoN vol'l M5SO
A. Ng PHAI rrviI. Ng'ngin h4nl. Phai tri nguo'i b6n ngin han2. Nguoi mua tr6 tiAn tru6'c ngin han3. Thuti vd c6c khoin ph6i nOp NhA nu6.c4.Ph6i trd ngudi lac dOng5. PhAi trhnghnhan kh6c6. Vay vd ng thu0 tdi chinh ng6n han7. Quy khen thu'ong, phric lo-iI I . N9'di i h4n
1. Ngud'i nrua tr6 ti€n tru6'c ddi han2. Yay vd no thuO tdi ch(nh ddi han3. Thu6 thu nhflp ho6n lai phii tri
B. VON CHU SO HUU
I. V6n chfi s& hfrul. V5n gop cht s6'hfi'u- CO phitiu ph6 thdng c6 quyAn biOu quy6t2.Thingdu v6n cO phAn3. V6n khric cfia chri s0 hfl'u4. Quy dAu tu ph6t tri€n5. Lo. i nhu4n chu'a phdn phSi
300
3r03 l I V . ls312 V.16a3 1 3 V . 1 7 a314319 V.18320 V.19a322330332 V.16b338 V.19b341
400
4104ll v.204I la4124144 1 84 ) 1
2.003.824.107.476r.239.753.957.268
316.043.929.08036.400.664.181
940.409.83392.434.067.36341.614.770.448
750.528.121.0511.791 .995.312
764.070.t50.208284.000.000.000478.220.5t6.320
1.849.633.888
299.9r9.496.878299.9r9.496.878170.20r.300.000170.20t.300.00032.680.208.094
43.024.372.s7121.485.032.769
15.406,853.0016.078.t79.768
32.s28.583.444
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410.396.281.066
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86o crio tii chfnh hg'p nh6t
BAo cAo LUu cHUyEN TrEN Tp Hop NHAr(Tlteo pltu,ovtg phip tru.c ti[fl
I() hoirt ilQng tn' ngiy 0U0t/2017 tl6n ngiry 30/6/ 20t7
coNG TY co PHAN xAY DvN - Th'y6t minrr I;rio crio tii chinh hg,p ntr6tDia chi: SO Ot giOn Cu'ong, p.Ng6 MAy, Tp.euy Nhon, Tinh Binh Einh cho l<j,hoat clQng
Tr{uyET MrNH nAo cAo TAr CHiNH Hqp NHAT'I(j ho4t rlQng tri ngiy 0t/01 /2017 tl6n ngziy 30/6/ 2017
I. DAC DrEM HOAT DQNG COa noaNH NGHrppl. Flinh thric s& hfru v5n: , ..
cdng ty c6 phAn Xdy dvng 47 ld doanh nghiQp clugo c6 phon h6a tu' cong ty Xey dv.ng 4T theo euyr5t dinh sd4411120}1/QD/BNN-TCCB ngiy o8/l2l2001cia Bd truo'ng BQ Nong nghiQp. C6ng ty hoat d6ng theo Gi6ychri'ng nhan ding ky doanh nghiQp so +toozsg 747, ddngl<y lAn dAu ngdy z7/06/2005c1o so K6 ho?ch vd EAutu tinh Binh Dinh c6p, crdng k1i thay ooi tan 17 ngiry 17/0u20r7. Theo do:
V6n tli6u IQ:trim nghin ttOng)
170-201.300.000 vND (MQt trim b6y mucri rj,, hai tr[m tinh m6t triQu, ba
MQnh gir{ cd phAn: 10.000 tl6ngTrg s6'chfnh: s5 os Bi€n cu'ong, p.Ng6 M6y, Tp.euy Nhon, Tinh Binh Dinh.
2' Linh vqc ho?t ilQng: Cdng ty ho4t dQng trong linh vyc xdy lEp dich vu, kinh doanh thuong mai.3. Nginh ngtrd kintr doanh:- :Xay dgng cdng trinh k! thuat ddn dung kh6c: Xdy du'ng c6c c6ng trinh thriy lo-i, thiry di6n;- 86o duo'ng, sri'a chfl'a 6 t6 vi xe cd cl6ng co kh6c: Eai tu xe, m6y thi c6ng;- san xudt sen ph6m kh6c bing kim lopi chua duoc phdn vdo dau: s6n xu6t, phpc h6i php ki6n ccy khi, s6nxudt cilc s6n ph6m ccr khf c6ng trinh;- B6n budn t6ng hop: Mua b6n rugu, thu6c lii, hdng th0 c6ng in! nghO;- Dich vu t6rn hoi, massage vd ciic dich vu tdng cu'd'ng sf'c l<hde tucrng tp (tri;hoat d6ng th€ thao): Dich vLrrnassage;- Di€u hdnh tua du lich: I(inh doanh lfi'hdnh nQi dia vd qu6c t6, citcdich vu du lich kh6c;- Dich vU h6 trq giiio cluc: Tu v6n du hgc;- Van tai hdnh khdch duo'ng bQ kh6c: I(inh doa^h vfin tai l<h6ch b.ang o t0 theo hop ddng, kinh doanh vdn t6ikh6ch bing 6 t6 theo tuyt5n c6 dlnh, kinh doanh v$n t6i kh6ch bing xe taxi, kinh doanh v6n t6i khrich du lich
bSng 0 t6; vgrr6 ^v l4^ l , l \ l l l | l uuat l | l v+I l ta l l (na(
- Hopt dQng vui cho'i gi6i trf kh6c chua duo. c phan vdo dau: I(inh doanh dich vq th6 thao, gi6i tri,trd choi th6thao tr€n birin;- FIoSt dQng dich vg tii chinh khdc chua dugc phdn vdo ddu (trir bao hi€m vd b6o hi€m xd hQi): Eai ly th, d6ingopi tQ;- Xdy dgng nhd cilc roai: X6y dung ciic c6ng trinh c6ng nghi6p, d6n dung;- IGai thdc dd, c6t, s6i, d6t s6U- I(itim tra vd phan tich l(y thuat: Dich vu thf nghiQm ki6rn tra dQ b6nbo hgc b0 t6ng kt5t c6u;- Dich vu hd tro'li€n quan d6n quing bri vd t6 chfc tua du lich: T6 chilc hQi nghi, hQi th6o;- I(inh doanh b6t oEng sdn, quydn s0'dr;ng d6t thuQc chir so.hfi,u, chir s0.o,,,ng ho4c di thu0;- Hoat dQng xdy dung chuyon dung kh6c: Thi cong khoan phut vfr.a xri'l;f nen vi thdn c6ng trinh;
sdn xudt sdn phAm til ch6t kho6ng phi kim loai kh6c chua duo;c ph6n vdo dau: S6n xu6t gach l<h6ng nung;- I{oat dQng vi6n th6ng kh6c: Ho?t dQng cria cric di€m truy c6p internet;
(cdc thuyai minh ndy rd b6 phdn hop thdnh vd dtoc i", *,)rg BCrc)
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coNG TY CO PHAN XAV ngxc +z Thuy6t minh 860 c60 rdi chfntr hgp nhAt
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?jrlj1".])r, o.Iru ylt T^9:y Nhon, rinh Binh Dinh cho kj,hoat d6ngDi0n tlroai; 0563 522166 Fax: 0563 5ZZ3t6 0U()tlz\rZ C6n rqtry 3Q106/2017
- Cho thu6 xe c6 dQng ccy: Cho thu6 6 t6;- Gi6o dtrc nghd nghigp: Day nghd;- Cung 6'ng vd qudn Iy nguon lao dQng: Dich vLr du'a ngu'di lao dQng cli ldm vi6c o.nuoc ngodi;- Xdy du:ng cdng trinlr du'o-ng sit vd dudng b6: Xdy clu.ng c6ng trinh du.d,ng bQ;- Nhd hdng vd c6c dich vu 6n u6ng phpc vp lao dQng: Nhd hdng, qu6n dn, hdng 6n u6ng;4' Chu k) ho4t tlQng sin xuAt kinh doanh thdng thudrrg: chu kj,hoat d9ng kinh doanh lA l2 th6ng.
- ooi v6'i.hopt dQng xAy ldp: Chu ki'hopt clQng kinh doanh theo tilng ho. p ddng x6y dung.- ooi vOi ho4t dQng kinh doanh kh6c: chu k! hoat dQng kinh doanh lit,12 thang.
5. Cdu trric doanh nghiQp:Dunh sdch cdc c\ng ty con dwp'c hqp nhiit:
TOn cdng ty Dia chiC6ng ty Cd phAn Du lich HAm H6, tyr lp lqi ich vdquydn hiAu quy{t: 76,359/0 Xd'TAry Phri, Huy6n Tdy Son, Tinh Binh Dinh
Phong, tj' 16 loi S6 os Bi6n Cuong, phuo.ng Ng6 Mdy, Thdnh ph6Quy Nhon, Tinh Binh Dinh
II. "KV KE TOAN, DON VI TIEN TE SI/ DVNG TRONG rcB TOAN
l' Ndm tdi chinh cria cong ty uat eAu tD'ngdy 0l th6ng 0l vd k6t rhric vdo ngdy 3l th6ng t2 duo-ng llch hdngndm.2. Eon vi ti6n tQ sir dung trong k6 to6n: Ddng Vipt Nam (d).
III. CHUAN MI/C I(E TOAN VA CHE DQ I(E TOAN AT NTiNCCh6 dO k5 tortn 6p dgng:
cong ty 6p dpng ch6 dQ k6 torin doanh nghiQp vi€t Nam ban hdnh kdm theo Th6ng tu so zoylzgt4/TT-BTCngiry 2211212014 ctia BQ Tdi chinh hu6'ng d6n Ch€. d9 I(6 to6n doanh nghiQp. 86o c6o tdi chinh h-op nh6tcluo. c lflp vd trinh bdy theo hu6'ng dan tpi Th6ng tu so zoztz0l4/TT-BTC ngdy 22/t2/2014cria BQ Tdi chinh.Hinh thric k6 tofn 6p dung: c6ng ty 6p chrng hi'h thri.c I<6 to6n tr6n rn6y vi tfnh,Tuyon bii vd viQc tuan thri chuan mr,rc k6 to6n vi ch6 d6 ki5 to6n:
0 86o c6o tdi chinh kj,ho4t d6ng t i l ngdy 0l/0UZ0t76.i c6c ChuAn mpc I(t5 toiin Vi€t Nam, Ch6 dQ I(€ to6nuan dt5n viQc r?p vd trinh bdy 86o c6o tdi chinh dd ban:anh cta Cdng ty.
cAc cuiNH sAcH KE ToAN Ar utTr.tcSar"r day li cric chinh sich I<t5 to6rr chfi yt5u md cdng ry d6 rip dung d€ ghi s6 vd lap Brio ciio tdi chfnh:tl6'c tinh k6 to:in:
viQc lap B6o crio tdi chfnh tudn thri theo c6c chuAn myc I(ti to6n'ViQt Nanr y€u cAu Ban T6ng Gi6m d6cphii c6 nhfi'ng u6'c tinh vd gi6 dinh 6nh hu6'ng dtin sd liQu b6o c6o v6 "a.
.o"g nn, ,ut s6n vd vi6c trinh bdycdrckhoan cdng. ng vd-tdi san tiAm dng tpi ngdy lgp 86o c6o tdi chfnh hop "h6ri;;g
nhu,ciic ,6 riOu'e,to .aovd doanh thu vd chi phf trong su5t kj'hopt agng. i(6t qu6 hopt dQng kinh doanh thi,c t6 ,J tnJ n a, "ii
,a,u6'c t(nh, gin dinh dit ra.2 Cs s& hqp nh6t Beo cdo thi chfnh:
Cdng ty C6 phAn Thfry diQn Vdnfclr vd quyCn bi0u quyt5t: 59,gloh
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c6Nc rY co pnAN xAv uuSc +z Thuy6t minh 860 crio tAi clrinh hq,p nhAtEia chi: so og gien Cuong, P'NgO MAy, TP.Quy Nhon, Tinli Binh Dinh cho lcj, hoat ci6ngDien thoai: 0563 522 166 Fax: 0563 522 316 ttr ngdy 0U0t/2011 d6n ngily nrcl/ZOfi
c tdi chinh cira cOng ty cto C6ng ,i' ;b phAn XAy dsng 470 th6ng 06 n6nr 2017. ViQi kigm so6t ndy dat duoc khiAt cdc chfnh s6ch tdi chfnh vd ho4t cl6ng cdra ciic c6ng tyr c6c c0ng ty ndy. . .{-'
Trong trudng hqp cAn thitit, 86o c6o tdi chfnh c0a c6ng ty con dugc diAu chinh d6 cdc chinh s6ch k6 to6ndugc6pdpngta iC0ngtyc6phAnXAy<lun847vi tc6ng1yconldgi6ngnhau.
Tat ca c6c nghipp vg vd so du gifi'a c6c c6ng ty trong cirng tpp dodn du'oc loai b6 khi hqp nhdt 86o c6o tdichinh.
Lqi ich cfia cri d6ng kh6ng kii5rn so6t tronp tdi s6n 1
3 Trinh ty vi phuong ph:ip hgp nhAt:Hgp c6ng c6c chi ti€u trong BAng cdn aol tti to6n vd 86o c6o k6t qu6 kinh doanh cfia c6ng ty me vd c6ng tyCOn; : .1>.
'Lo4i trir todn b6 gi6 tri ghi so khoin dau tu cta c6ng ty mg trong ti.ng c6ng ry con, phan tdi s6n thua' ciracong tv me nfm giff trong vt5n chir so hfi'u cta cdngiy con vd ghi nh4n lo.'i in6 ,h;;;;?in"* rii il ;;;dich mua gi6 rd (n6u c6).
Phdn bd lqith6 thuorrg mpi;Trich lgi ich cO d6ng kh6ng kitim so6t;Loai tru todn bQ c6c giao dlch nQi bQ trong todn cdng ty;L?p bnng tdng ho;p c6c brit torin cli6u chinh vd bdng t6ng h-op c6c chi ti6u ho. p nhAt;L?p B6o c6o tdi chfnh hqp nh6t cdn cri'vdo BAng tdng hqp ciic chi ti6u hgp nhdt sau l111i da du,sc didu chinhvd lopi trD'cho c6c giao dich ph6t sinh trong nQi bQ t4p dodn.ooi voi c6c chi ti6u v0 tdi san, nguon v5n, doanh thu vd chi phf du'gc trinh bdy nhu da trinh bdy o b6o c6o tdichinh ri6ng cta c6ng ty m9 vd cOng ty con c6 di0u ohinh nhfi'ng ytiu to sau l<hihgp nh6t:
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Doanh thu, gi6 v5n, ldi vd c6ng no. nQi bQ;vdn dau tu cria cdng ty me tuong fng phan vOn ehir scv hiru c0ng ty con;Lq'i fch cO dOng kh6ng ki6m so6t;Cdc chi tiAu hh6c rheo phu.ong phrip v6n chir so hiru.
4. Tf gi6 tr6i aoai 6p dgng trong k6 to6n:
chfnh.5' Nguy6n tic ghi nhfln eic kho6n ti6n vir tuong trucrng ti6n:
Nguy€n tdc xtic ctlnh cdc khodn tiin:
(cdc thuyai minh ndy td b6 phdn hop thdnh vd duoc doc cr)ng BCTC)I 3
coNG TY CO PHAN XAV OuNC +Z rhuy6t minh 860 c60 trii chinh hg,p nh6tDia chi: SO OS gien Cuong, p.Ng6 MAy, Tp.euy Nhon, Tinh Binh Dinh cho kj,hoqrt dQngDiEn thoai : 0563 522 166 Fax: 0563 5221t6 . , t i r ngay OvOt/ZOtZ O6n ngay:O/06/2OIZ
TiAn bao g6m ti€n m{t tpi qu!, tidn giri ng6n hdng khdng ky hry. c6c nghiQp vu-t<indib ph6t sinh bing ngoaitp dusc quv d6i ra d6ng viQt Nam theo t;f gid giao olctr'tt'sc t6 cria ngin r.,ang s;;; ;il ;;i ir.,j,i aie,, pnatsinh nghiep vu. Todn bd ch0nh lQch t! gi6 hoi dorii ph6t sinh trong k! cua hoat-d[ng san xur}t kinh doanh, l<6ca hogt dQng dAu tu xdy dgng co'bdn dugc hpch to6n ngay vdo chi phf tdi chfnh ho{c doanh thu hoat ctQng tdichinh trong kj,.Nguy€n tiic xric tllnh ccic khofin tuo'ng tly,ong tiin: . , * iC6c kho6n tr"rong duong tidn IA c6c lchoAn dAu tu'ng6n h4n l<hong qu6 3 th6ng c6 kh6 n6ng chuy6n e6i Od*,l.tjl4l.ti6n.vd
khong c6 nhi6u rfii ro trong chul6n doi thanh"ti8n k6 tir ngdy mua kho6n dAu tu.d6 @imo-l olem bao cao.6. Nguy0n tfick6 to6n c6c khofrn dAu tu tii chinh:
<inh doanh ld c6c lopi chri'ng l<horin theo quy clinh ciratlng l<hodn c6 thoi gian cl6o hpn tr6n 12 thdng mua vdo,chinh thri.c c6 quy€n s6'h0.u, dOi vO,i chirng kho6n ni0m
s6c. )' Chilng kho6n lcinh doanh duo. c ghi sO k6 tq6n theo gi6
Cutii nicn dO k6 to6n, chri'ng kho6n lcinh doanh duqc Iflp d_q'phdng gi6m gi6 cho tD'ng loai chf.ng khorin ntiugi6tri thi trud'ng cria chri'ng kho6n kinh doanh b! gi6m *uong trrdp no'n giZ eung hach torln tr6n s6 srich. Gi6thi trud'ng ldm cdn cil xem xdt trich lOp du phong dugc x6c dinh nhu sau:
- u9' vii c!u1q tcho6n dd ni€m y6t trdn s6'giao dlch chring lcho6n Hd hpf (HNX) ld gi6 giao dich binh qu6n"tpi ngdy trich lfp du,phong;
- u9t vy-i chfne kho6n d6 ni€m y6t tren So'giao dlch chri'ng kho6n Tp I-16 chi Minh (HosE) ld gi6 d6ng ciratpi ngdy trich lf,p dy phdng;
- ?::l6i :hYnq khorin dd ddng k! giao dich trdn thi trudng giao djch cta c6c c6ng ry d4i chring chu,a ni6m y6t
(UPCom) li giri giao dich binh qudn trOn h0 th6ng tpi ngdy trich l6p dq,phong;
- Pui v6j chring kho6n chua {dng l<;i giao dich o'thi tru'd'ng giao dich cha c6cc0ng ty d4i chfng ld gi6 trun
binh trOn co so'gi6 giao dich toi tnicu c0a 3 cdng ty chri'ngkho6n cong b6 tai ngdy t6p du phdng;- ooiv6'i chri'ng l<ho6n ni€m y6t bi hriy.giao dlch, ng.ilng giao dich rclu' ngay giao dich thir. s6u tro di ld gi'
tr! so s6ch tai 'gdy lpp B6ngc6n ooi i<,5ioa, gin'rrr?r.-e e---- 6rev vlv" ''s Dou "
i, *.oiii voi c6c khoin dau tu nim gifi,tl6n ngiy cLio han:
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C6c khodn dAu tu'n6m gifi'di5n ngiy drio han ld c6c kho6n ngodi chf'ng khorin kinh doanh nhu c6c kho6n ti6n "ioi
gri:i ngan hdng c6 l<j'hqn (bao g6rn cd c6c lo4i tin phit5u, t<y pni6u;, trii phi6u, c6 phitiu uu;t ;; ph6t hdnhbat buEc ph6i mua I?i tpi mEtitro'i di6m nhdt o;nll trong tu'ong lai vd c6c lchoan cho vay nirn gifi,dtin ngdy
u tu n6m gi['di5n ngdy ddo hpn kh6c. C6c kno6n aAritu,:. Tai tho.i di€m lQp B6o c6o tdi chfnh, tdt ctt c6ckho6nrc ngo?i t0 ilugc d6nh gi6lai theo ty gi6 giao dich thuc
Bai vd'i cric khodn ctdu u vdo c6ng ty con, cang e lihn dounh, Ii€n k€t:c6c khoin clAu tu vdo cdng ty con, cdng ty li6n k6t vd c6c khodn dAu tu gop v6n kh6c v6'i muc dich '6m gifi.lAu ddi du6.i cdc hinh thri'c:
- EAu tu ciu6'i hinh thf'c g6p v6n vdo don vi khrlc (do b€n duo, c eAu tu,huy dQng v6n);- DAu tu du6'i hinh thri'c mua lpi phAn v6n g6p tai do-n vf lch6c (mua lai phAn v6n cria ch1 s6.hfi.g)
Giri tri ghi sd c6c kho6n dAu tu vdo c6ng ty con cluo. c x6c dinh theo giit trih-op ty.Giri tri ghi sd cria khodn dAu tu vdo c6ng ty li€n k6t theo phu'ong phrip v6n chrr s6. hfi.u.
' Lhd'i
ditlm ghi nhdn c6c khodn dAu tu vdo cOng ty con, cdng ty lien k6t ld thd"i diem chfnh thf'c c6 quy€n s6.hftu.
(Cdc thuyai minh ndy td b6 phdn hop thdnh vd duoc doc citng BCTC)t4
cOr,rc ry co pHAN xAy utNc azDia chi: SO OS gi€n Cuong, P.Ngd Mdj,, Tp.euy Nhon, Tinh Binh Dlnh
Thuy6t minh 86o c{o tAi chinh hg'p nhdtcho kj,ho4t dOng
1
Di6n tlroai: 0563 522166 Fax: 0563 522316 0110112017 d,€n 30t06/2017
C6c kho6n dAu tu vdo cdng ty con, cOng ty li6n ki5t dugc xdc dinh gi6 tr! t6n tndt tai'inoi diem lrlp 86o c6otii chinh dC trich lOp dU phong cin cf'vdo 86o c6o tdi chinh cria c6ng ty con,'i6ng ty li€n f.6t f.ni c6c c6pgty ndy bi 16 (trU' tru'd'ng ho. p 16 theo k6 ho4ch dd ilugc xdc dinh trong phuong 6n kinh doanh tru'6'c lchi dAJtu). Tuy nhiOn, c6c c6ng ty con, c6ng ty li€n ktit cira c6ng ty ddu kh6ng bi 16 hay dldng trong giai do4n dAu tunOn cOng ty kh6ng phii trfch l4p dr,r phdng t6n th6t.Loi nhuAn thuAn dugc chia tu'cOng ty cgn, c6ng ty li0n k6t phat sinh"sau ngdy dAu tu'.ghi nhQ-n vdo b6o c6oktit qud hopt dQng kinh doanh. C6c kho6n du'gc chia kh6c ld lchodn gi6in tril gi5 glc Oaiitu'.
Bdt vdt cric khodn cldu tu vdo chng cg v6n cfiu ilon v! khtic:Giri tri ghi s6 ctra khoan dAu tu vdo dsn vlkh6c du'oc x6c dinh theo gi6 g0c.
Nguy6n tic k6 toi{n nq phii thu:
Phdi thu crta khdch hdng: phAn 6nh cdc khoAn nq phii thu vd tinh hinh thanh to6n cdc khodn ng ph6ithu cua doanh nghlgp vdi kh6ch hdng v0 ti0n b6n sAn phAm, hdng hoa, BDS dAu tu, TSCD, c6c lchoandAu tu tdi chinh, cung cAp dich vp.
Phdi thu nQi bQ: phdn 6nh c6c khoAn nq phAi thu vd tinh hinh thanh tofn cdc khodn nq phii thu cuadoanh nghiQp v6i dsn vi cAp du6i hopc gita c6c don v! c6p du6i truc thu6c.
Ph,rti iltu klrdc: phan anh c6c kho6n ng phii thu ngoii pham vi dfl phAn 6nh d phdi thu cua kh6ch hdng,ph6i thu nQi bQ vd tinh hinh thanh toin c6c khoin nq ph6i thu ndy. ::.:.-.
"C6c khoAn phAi thu cria kh6ch hdng, phii thu nOi bQ, ph6i thu kh6c t?i thd'i di6m lap b6o c6o, cdn cir kj'hpncdn lai ctsac6c khoin ph6i thu, n6u:' c6 thd'i han thu noi nogc thanh to6n kh6ng qud l2th6ng (hopc trong m6t chu kj,sdn xu6t kinh doanh) duo-cphdn loai ld ngdn hpn.' C6 thdi han thu troi no4c thanh to6n trOn 12 thing(ho{c trong m6t chu kj, sAn xu6t kinh doanh) du,o. c phAn dloai ld ddi h4n.
TAi thd'i di6m l$p 86o c6o tdi chinh c6c khoin phdi thu c6 gOc ngopi tQ clugc d6nh gi6,lai theo tj, giri giao ,."dich thyc tii cria ngdn hdng thuong mai noi doanh nghiQp chi dinh kh6ch hdng thanh to6n.
" -''J
L\p dat phdng ph,fii thu khd itbi : I
Dg phdng nq phAi thu kh6 doi thO hiQn phAn gi6 tr! dg kitin bl ton th6t c0a c6c kho6n ph6i rhu c6 kh6 nang ii,l,khOng clu'e-c khdch hAng thanh to6n ddi v6'i cdc khoin phii thur tai thd'i di6nr lqrp 86o c6o tdi chir:li.
- t
OOi vOi ng ph6i thu qu6 h4n thanh toan thuc hiQn theo dring hu6ng ddn t4i Th6ng tu s6 ZZ81Z0091TT-BTC ngdy 0711212009 cira BQ Tdi chinh vd Th6ng tu 8912013 TT-BTC ngiry 2810612013 sria d6i, b6sung Th6ng tu s6 zzg/2009/TT-BTC ngdy 0711212009 cta BQ Tdi chinh cp tic nhu sau:30% gid tri d6i vdi khodn nq phdi thu qud hqn t* ftan 06 thdng d€n dudi 0t ndm.50%'gid tri d6i voi khodn nq phdi thu qud hqn ti.t 0l ndm d€n da6i 02 ndm.70% gid tri doi vdi khoan nq phdi thu qud hqn t* 02 ndm dan da6i 03 ndm.100% gid tri ddi voi khodn nq phdi thu tir 03 ndm tr7 l€n.Nguy6n t6c ghi nhgn hdrng tiin kho:
' '
Nguyln tiic ddnh giti hdng t\n kho vd phtong phtip xric dlnh g!g)tr! hdng tin kho cu6i kj,:Hdng t6n kho duo-c x6c dlnh trOn co so girl g0c. Gi6 g6d nang ibn kho bao g6m: Chi phi mua, chi phi ch6bi6n vd cric chi phi li€n quan trr,rc titip kh6c phat rinn'Jc'c6 dul. c hdng t6n rcrr"o o'dia diSrn ui r.ing-rfji htentai.Gi6 gtic cria hdng t6n kho mua ngodi bao gOm gi6 mua, c6c loai thuti kh6ng duo-c hodn lai, chi phi v4n.chuy6n, b5c x6p, bio quAn trong qu6 trinh mua hdng vd cric chi phi kh6c c6 lien quan tryc ti6p eon uig, ruuhing dn kho.
(cdc thuy€i minh ndy ld bb phdn hop thdnh vd dtroc doc citng BCTC)1 5
c6Nc TY CO prrAn xAv nlNc +z Thuy6t rninh B/ro c60 trii chinh hg,p nh6tDia chi: SO OS gien Cuong, p.Ng6 Mdy, Tp.euy Nho,n, Tinh Binh Dinh cho kj,hoat c16ng
Gi6 gdc cria hdng tdn kho bao gdm chi ph.f nguy€n liQu vgt li€u trp'c ti6p, chi phi nh6n c6ng trr,rc tirlp, chi phfsin xudt chung co olntr vd chi pnr ran x;dt ;;; #" oJiil;;i r,;;g'iua trinh ch'y6' ho6 nguy.n ri6uvflt ligu thdnh thdnh phdrn. c6c chi phf san xu6ichung duqc ph6n u6 trc"n co.s6'ti lq san phAm hoan thzinhtrong l<j'.
Nhirng clti phf khang ttug'c tinh vci giti g6c ht)ng t6n kho:- C6c khodn chi€t kh6tr thu'ong mai vd giirn giri hdng mua do lidng nrua khong dfng q,y c6ch.- chi phi nguyon vdt l i€u, chi phf nl i6n c6ng vd c6c chi phf san xudt, lcinh doanh l<h6c phdt sinh tr6n mirc blnhthu'dng.-
chi phf b6o quan hdng tdn kho trir c6c chi phf b6o qu6n hdng tdn kho cAn thi6t cho qu6 trinh sdn xu6t ti6ptheo vd chi phi b6o qu6n hdng tOn kho ph6t sinh trong qu6 trinh rnua hdng.- Chi phi b6n hdng.- Chiphi qudn ly doanh nghiQp.
Phuong phtip xtic dlnh gid tr! hdng t6n kho cu6t tei,: Gi6 tri hdng t6n lcho cu6i l<y = Gi. tri hdng tdn clau k!+ Gi6 tri hdng nh4p trong l(i - Gi6 tri hdng xu6t trong I<j,. (Phu'on g ph6p tfnh giri hdng t6n l<ho theo phLrongphrip nhdp tru.6'c xu6t tru.6.c).
Phwong phdn hryh .t1tin
tong.h.op.h,ins tilt kho: c}ngty 5p dung phu'ong phrip l<€ khai thu,o,ng xLry6n d6hach to6n hdng ton kho cho hAu hct hdng tOn lcho, duy nh6t ap oungkicrnli dlnh kj,oOr ,Ji"gry€n Ii6,,cdng cu tai b0 phan dich vu l<h6ch san..Lpp dq,phbng gitim giri hdng t6n kho:
Ldp.du phong giam gi6 hdng tdn kho: Dy.phong gi6m gi6 hdng t6n kho dugc l4p vdo thoi cli6m c'5i nd':ld s6 chcnh l6ch gita gi6 g6c cira hing ion r.rrl io" r,o" gia ii thu6n .J tnc thyc hi6n clusc cira chir'g,Phuong ph6p lap dp phong giam gi6 hdng tdn kho Id laplheo ,o ,nenrr lQch gifi,a rO'ou onu"g phdi l6pndm nay vdi s6 dir phdng da l?p ndm trudc chua sri dgng het aar ci" ram nay ph6i lpp th6m hay hodnnhOp.
9. Nguy6n tic k6 to6n TSCD vi kh6u hao TSCD:Nguy€n tdc ghi nhQn TSCD hfi.u hinh, vA hinh:
- Tdi san cti drnh ghi chdp ban dAu theo nguyOn giri. Trong qu6 trinh ho4t d6ng tAi san co cllnn cira c6ng tyclu'oc hach toiin theo 03 chi ti6u: nguydn gi6, hao mon ruyi<ti va gia,.1 .in rui.- Nguyen gi5 cria tdi san co ointr duo. c xdc dinh ld todn bQ chi phf md do.n vi dd b6 ra d6 c6 du,sc tdi s6n d6tinh d6n thd' i dicm du'a tdi s6n vdo vitr i sEn,a"g,. i lJr"g.
-" ' r" ' r"q vv'r v' I
Phuo'ng plttip khiiu hao TSCE:Phuong ph6p kh6u hao TSCD: IftAu hao TSCD rkhAu hao phu liop vdi Th6ng tu s(; +stZ013lTT_Blsri dpng vd trich kh6u hao TSCD vd Th6ng tu s6sua d6i, b6 sung kdm theo, 56 n6m khau ha"o cta cz
Lo4i tii s6nNhd cfi'a, v6t ki6n trricM6y rn6c thi6t biPhuo'ng tiQn vfln t6i
. Thii5t bi qu6n lyPhAn mdn vi tinh
Thdi gian KH' 0 5 - 5 0 n d m
05 - 20 ndm06 - l0ndm03 - l0ndm03 - 08 ndm
(cdc thuy€i minh ndy td b6 phdn hop thdnh vd dtoc do, ,,;,rg 8fr11 6
cONc ry c6 pHAN XAV Oqnc +z Thuydt mintr I]60 crio trii ctrintr hqrp nhAtDia clii: S6 OS gien CuoLrg, p.Ng0 Miiy, Tp.euy Nhon, Tinh Binh Dinh cho kj,hoqrt dQngDiQnthoai: 0563 522 166 Fax: 0563 522 316 til ngiry \U\t/ZOll dln ngdy ZOt06lZ0lt
10. Nguyln tdc kd todn chi phi xfry clt!.ng co.bdn d6.ctangChi phi xAy dr.rng cs ban do dang phdn 6nh c6c chi phi li€n quan trtrc ticp den viQc x6y d;r1g nhdr xudnpchua hodn thdnh ho{c chua lap dat xong. C6c tdi sdn clang trong qu6 trinh xdy clyng ccr ban clcr dangkhdng clugc tinh khAu hao.
11. Nguy6n tic k6 to6n chi phi tri tru6,c ,- CLc chi phi tri trudc chi li6n quan d6n chi phi sdn xu6t lcinh doanh ndm tdi chinh hiQn tpi duoc ghi nh6n
ld chi phi trA tru6c ng6n han.
- Cdc chi phi sau d6y dd ph6t sinh trong ndm tdi chinh nhung dugc ghi nh4n ld chi phi tr6 tru6c cldi ha' d€phdn bd dAn vdo k6t qu6 ho4t dQng kinh doanh, bao g6m:
+ COng cp dung cu xuAt dung c6 giatri l6n.+ chi phi stra chfia l6n tdi sdn c6 dinh ph6t sinh m6t lAn qu616n.+ C6c khoin chi phf trdtrulc kh6c c6 ph6t sinh l6n md theo xdt do6n cria ban ldnh dao doanh nghi€p thi
cAn thitit dugc phdn b6 cho nhi6u kV ile toan.
12. Nguy6n tic k6 ro6n ng'phiii tr6
Ciic l<hodn ng ph6i tr6 du'oc theo d6i chi tit5t theo l<i, h4n phai tra, d6i tu'gng phtti tr6,loai nguy6n t6 phditr i . , .'Phan loai c6c kho6n phai tra ld phni tr6 ngu'oi b6n, ph6i tr6 n6i b6, ph6i trri kh6c:PhAi trd ngud'i b6n ph6n rinh tinh hinh thanh toiin v0 c6c khoan ng ph6i tr6 cta doanh nghi€p cho ngu,d,i b6nvat tu', hdng h6a, nguo'i cung c6p dich vr,r, nguo'i brin TSCE, BDSDT, ciic l<ho6n dA, tJ,tjichfnh theo hgpclOng kinh to da ki k6t.
Nq phdi tri cho nguo'i b6n, ngud'i cung cdp, nguoi nhpn thAu xdy l6p du'o-c hach to6n chi ti6t cho tn.ng d6itugng phii tr6.
Ph6i trd noi b0 g6m c5c kho6n ph6i tr6 gifi'a do'n v! c6p tr6n vd don vi c6p du.o'i tru'c thuQc kh6ng c6 tu.ciichph6p nh6n hach to6n phu thu6c;
Phdi tr6 khric gom c6c khoan phai tr6 l<h6ng c6 tinh thuong mai, I<h6ng li6n quan dt5n giao dich mua, b6n,crng cAp hdng h6a dich vu.
C6u khodn phAi tra nguo'i b6n, phai tra noi bQ, ph6i 116l<h6c tai tho'i di6rn lap b6o c6o, cdn cri,k! han cdn laicisa cdc l<ho6n phAi tr6, n6u:
' C6 tho'i h4n phAi tr6 hoSc thanh to6n khOng qufr 12 th6ng (hobc trong m6t chu l<j, sdn xu6t kinh doanh)du'gc ph6n lo4i ld ng6n h4n.' c6 thoi h4n phdi trA hopc thanh todn trdn 12 th6ng (hoac trong m6t chg kj, sdn xu6t kinh cioanh)dugc phdn lo4i li ddi h4n.
Tai thd'i di6m l0p 86o c6o tdi chinh. c6c khoin phdi tri bi{n co goc ngoai tQ du.r-c c16nh gi6 lai theo rj, gi6 bdnngogi tg cira ng0n hdng thuong mqri nr:i uOng ty tliu,)ng xuy0n c6 giao dich.13. Nguy6n t ic ghi nh$n'ay vi nq phfl i tr fr thuO tdi chirrh
i titit ty han ph6i tr6. cdc rcho6n c6 thd'i gian tr6 no; hontrinti bdy ld vay vd no- thu6 tdi chinh ddi han, C6cr thoi di6m rap Brro cdo tdi chfnh duo-c trinh bdy rd vay
' chc l<hoan vay' no. bing ngoai tQ dugc quy dOi ra don v! ti€n tQ kti to6n theo tj,gi6 giao clich thr-rc te tai thdidiOm ph6t sinh.
(cdc thuy€t minh ndy td ba phdn hop thdnh vd cJtoc cloc ciing BCT'))1 l
coNG TY CO PHAN XAY DVNG 47 Thuyrit mintr 860 c:io trii ctrintr hgp nh6tDia chi: so 0g glen cuong, P.Ng6 MAy, Tp.euy Nhon, Tinh Binh Dinh cho kj,hoat dQngEigt tlr:,4i: 0563 522 166 Fax: 0563 52,2'ltO tir ngity 0l l}t l20n den ngiLy 30t06120t7
Nguy6n tic vdn ho:i c6c hhofln chi phi tli vny' Chi phi di vay li6n quan trgc ti6p d€n viQc dAu trr x6y dr,lng hodc viec sAp xLr6t tdi sdn do.dang c1.rgc tinhvdo gi6 tri cita tdi s6n c16 (du'o-c v5n h6a), bao gdm c6c l<hoan lai ti6n vay, phdn b6 c6c l<ho6n chi6t khdLrhodc phu trdi l<hi ph6t hdnh tr6i phi6u, cric ldrodn chi ph( phg phdt sinh tign quan t6'i qr,rd trinh td'r thrh tucvay.' Vigc v6n hoa chi phi di vay sE dugo t4m ngilng lai trong cfic giaiclo4n md qu6 trinh dAr-r tu xdy clungho[c sin xuAt sen phdm dd dang bi gi6n do4n, trir khi su gi6n dopn d6 ld cAn tni6t.' ViQc'vOn h6a chi phf di vay sE ch6m dft khi ho4t dQng chu ytiu cAn thi6t cho vi€c chuAn bi dua tdis6n d& dang vdo sri dgng ho4c b6n. Chi phi di vay phdt sinh sau d6 s0 dugc ghi nhdn ld chi phi sdn xuAt,kinh doanh trong k! ph6t sinh.
' C6c kho6n thu nhAp phft sinh do dAu tu tam thdi, c6c khoAn u6r, vay rieng bigt trong khi chd sirdpng vdo mgc dich c6 duo-c tai sdn do dang thi phdi ghi gidm tru (-) vdo chi phf di vay khi phiit sinh v6'hoa.
' Chi phi di vay dugc vdn h6a trong k! khdng duoc vucrt qu6 t6ng s6 chi phi di vay ph6t sinh trongkj'' C6c kho6n lAj tiOn vay vd khodn phdn b6 chiOt kh6u hoac phu trQi dugc u6n nou trongtung kj,kh6ngdugc vugt qud s6 ldi vay thyc t0 ph6t sinh vd sd phdn UO ctri6iUrAu hoflc phr,r tr6i trong k],d6.
14. Nguy0n tfc ghi nhfln chi phi phAi tr6
:C6c khoin chi phi phAi trd gdm ldi vay,- l6i tr6i phi6u trd sau, chi phi c6ng trinh, chi phi ph6i tr6l<h6c. Chiphf cira c6c c6ng trinh xdy dung vd tu vAn tniet t6 dd c6 trong dg'to6n thp'c t6 ph6t sinh nhu.ng chL'a t6p ho-pdU hO so, tdi liQu do crlc c6ng trinh xdy dgng o xa, nim rai rec tr€n nhiou dia bdn duo-c trich trurd'c vdo chiphi sAn xu6t kinh doanh trong ki'Ae eam bio nguyOn t6o phu hop gifi'a doanh thu vd chi phi. Co.s6 x6c dinhgi6.tri chi phi phii tra cfta c6c c6ng trinh x6y du'ng ld gi6 tr! c6ng trinh tam tfnh ho6c bi€n b6n tam x6c dinhkhdi lugng, co s6'x6c dinh gi6 tri chi phf ph6i tra .r,u noai oOrL tu v6n thitit tcti can cir theo Irnp Ja"r'"jphAn c6ng viQc hodn thdnh .I(hi c6c chi phi d6 ph6t sinh, ntiu .o icnrl lQch vd.i so oa trrcn, t.i,oan ti6n hdnhb6 sung ho[c ghi gi6m chi phf tuo-ng fi.ng v6i phAn chOnh tQch.
15. Nguy0n tic ghi nhfln v6n chrj s6,hfi,u
Vdn dAu tu'cria Chfi so'hfi'u cira COng ty du'oc ghi nhAn theo s0 von thuu t6 dd dAu ru cfia c6c c6 clong.Lo. i nhuan sau thu6 ohu'a phdn pnOi ta sO lgi nhuQn tu' hoat clOng oia cloanh nghiQp sau l<hi trir. chi phi thu6thu nh4p doanh.nghiQp cira ndm nay vit cdc khodn di€u chinh do 6p dung nOi tO thay d0i chinh s6ch l<6 to6nvd di6u chinh hdi t0 sai s6t trgng y6u cria c6c n6m trr.L6,c.
Lo-i nhupn sau thu6 thu nh4p doanh nghiQp sau khi dugc HQi d6ng qu6n tr! ph6 duy6t dggc trich c6c qu! theoDieu le COng ty vd cric quy dinh phSp lf hiOn hdnh, sd phan cnia cnt cac co d6ng ir6n tj, lQ c6 phi6u so hfi.u.
C6 tri'c phdi trd cho cdc cO ddng dug-c ghi nh4n ld kho6n ph6i tra trong B6ng cdn d6i ki! to6n cua C6ng ty saulchi c6 th6ng b5o chia cO tric cira HQi d6ng qu6n tri Cdng tyCric qu! cria COng ty duo-c trich lap theo di6u lQ vd quy6t djnh tp.i Nghi quytit cira D4i hQi c6 d6ng thtLo-ngnlen.
16. Nguyon tic vd phuo'ng ph6p ghi nh6n doanh thu, thu hhgp kh6c:
Doanh thu trong ndm cua C0ng ty bao g6m doanh thu xdy l6p, cJoanh thu b6n vdt tu, clich vp kh6ch sannhd hing vii tluanh thu hoat dQng tai chinh.
Doanh thu bdn hdng tluqc ghi nhQn khi d\ng thdi thda mdn cdc ctiiu ki,n suu:
(cdc thuy€i minh ndy ld bd phdn hop thdnh vd droc doc citng BCTC)1 8
CONG TY C0 PHAN XAY DVN rhuy6t mintr IJ:to crio tii ctrinh hg,p nhAtDja chi: SO OS ei6n Cuong, p.Ng6 Mei, Tp.euy Nhon, Tinh Binh Dinh cho kj,ho4t clQng
Phdn l6n nii ro vd lgi ich g6n lidn vdi quycn s0 hou san phAm ho6c hdng h6a cld;clugc chuy6n giao chongudi mua;
c6ng ty kh6ng cdn n6m gifr quy€n qudn lf hdng h6a nhu ngudi so hiru hdng ]noa hoflc quyAn ki6m so6rhang h6a;Doanh thu duoc xric dinh tuong d6i chac chan;c6ng ty d6 thu dugc ho{c so thu dugc tii icrr kinh tt5 tir giao dich bfn hdng;
'el
X6c dinh dugc chi phi li6n quan dtln giao dich b6n hdng.ooi voi doanh thu xdy l6p duqc x6c dinh theo giri tri kh6i lug.ng thgc hiQn, dugc kh6ch hdng x6c nhdnbing nghiQm thu timg lAnho{c theo prri6u gia ilrlnn to6n, quytit ,"ar .* tung h*ng mpc c6ng vi6c hodnthdnh ho{c todn bQ c6ng trinh xdy lip, ho6 don tdi chinh, phir h-q p voi quy aini tal 6nuAn ,r-ruc r.c to6' s615 - Hop ddng xAy dUng.
Doanh thu cung cAp dich vg dugc ghi nh4n khi k€t qua cua giao dich cl6 duoc x6c clinh m6t cach d6ng tincfly' Truong hqp viQc cung c6p dfch vp li6n quan dcn nhi€ui.g,thi'dounh thu dugc ghi nhfn trong klr theoki5t qua phAn c6ng vigc da hoan thenh vdo ngdy lflp BAng can aoi r.e ,oan ctra kj, d6. K6t q,d cira giaodich crurg c6p dich vp dusc x6c dinh khi thoa man i6caic"u rcien ;;;,
- -
Doanh thu dugc x6c dinh tuong d6i chfc chin;c6 kha ndng thu dugc lgi ich kinh tti tir giao dich cung c6p dich up a"6fX6c dinh dugc phAn c6ng vi6c d6 hodn thdnh vdo ngdy lfp Bdng cdn d6i k6 to6n;X6c dinh duoc chi phi ph6t sinh cho giao dich vd chi phi d€ hodn thdnh giao dich cung cAp dicl-r vu;PhAn cdng vi6c cung cdp dich vp d5 hodn thdnh dugc x6c dinh theo phuong phrip danh gi6 c6ng vi6chodn thdnh
Doanh thu hogt dQng tdi chinh ,\Doanh thu ph6t sinh tu'ti6n l6i, c6 tri'c, loi nhu6n du'oc chia, ch€nh loch ti gi6 thuc hien vd c6c kho6n doanh ),,1thuhoatdQngtdi chinhl<h6cdu'o 'cghi nhdnlchi thdain6nd6ngrhoi hai l i1 i iarr . lerr^," , ,
- - - - "" ' " " ' ) ;
- C6 khe ndng thu du:gc loi fch l<inh t6 til giao dich d6; ,.i- Doanh thu dugc x6c dinh tuo-ng d6i chac cnin. *Yr
Doanh thu tu tiOn ldi dugc ghi ntran tren ccr sd thdi gian vd ldi su6t thuc t6. /
Thu nh\p khdc z c6c khoan thu nh4p khdc ngodi ho4t dQng sdn xu6t, kinh doanh g6m: thu nhpp tirnhuong ban thanh l)t rscD, ch6nh lQch d6nh gia tai tdi sin dJm di g6p uOn, riOn piut, riA, uai',n"ong vdc6c khoin thu nhAp kh6c.
17. Nguy6n tic k6 tofungi|vdn hing b6n:Gi6 v6n brln hdng vd cung cdp dich vg dugc ghi nhQn theo chi phi thgc t6 ph6t sinh d6 hodn thdnh clichvu, phi hqp v6i doanh thu ghi nh4n trong kj,.
- E-"---
Gi6 v6n ho4t dQng xdy l6p dugc xiic dinh d6i v6i tung hgp d6ng, cpng trinh xdy dgng ri6ng biQt vd tuongfng v6i doanh thu trong kj,, chi phi ctra tung hgp aong, c6ng trinh d6 dugc ghi nhfn.?p th[:p5i v6i c6c c6ng trinh cu6i k! da hodn,thdnh, bdn giao,. aointr.thu ruy r.a d6 hach to6n h6t theo t6ng gidtri nghiQm thr-r thanh todn thi gi6 vdn ktit chuy6n trong 1.1' bing todn oO.nt pni tuy k6 dil ghi nh4n(kh0ng con chi phi do dang).
(cdc thuy€i minh ndy td b6 phdn hop thdnh vd droc dqi,ng BCfc)T9
coNC TY CO prrAN xAY DVI\G 47 Thuy6t rnintr Biro c60 tdi chinh hg,p nhatEia chi: SO OS ni6n Cuong, p.Ng6 M6y, Tp.euy Nho.n, Tinh Binh Dinh cho kj,ho4t dQng30/06/2017
O6i vOi c6c c6ng trinh cudi kj,chua hodn thinh td6ng thi gi6 v6n trong k! duic x6c dinh tr€n cosin xu6t kinh doanh do dang ph6t sinh trong k!, 1clAu k! cQng s6n luo. ng tfryc nign trong kj,.
18. Nguy6n tfc vA phucrng ph:lp ghi nhf,n chi phi hgp tldng xdy dg,ng:chi phi ctra ho-p.ddngxdy drLng gom: chi phi truc ti6p lion quan d6n tu'ng hop d6ng, chi phi chung d*gcpltan b6 cho crir: hqp d6ng co lien!ua,r vd c6c chi phi t<nac co th6 thu l;ri ti:.kh6ch hdng theo c:ic didu kho^ricta hop ddng xAy t6p.
19. Ns,110n tic vi phucrng ph6p ghi nh$n chi phi tii chinh, chi phi b:in hing vir chi phi quin ty doanhnghiQp:clti phi tdi chinh: c6c khodn chi phi dugc ghi nhdn vdo chi phi tdi chinh g6m:- chi phi ho{c c6c khodn rd tien quan d6n c6c hoat dQng dau tu tdi chinh:
phi phg phdt sinh li6n quan tdi qu6 trinh ldm thri tuc vay;c6c lchoin tr€n duoc ghi nhgn theo sti phdt sinh trong ki,, kh6ng bir trD.v6.i doanh thu hoat dQng tdi chinh.
:ld c6c khodn chi phi gi6n tiOp phuc vu cho hoat ddngr ra thi trudng vd di6u hdnh san xu6t rcinh doanh ciradoanh nghiQp phrit sinh trong kj, dugc ghi nh4n ngayd6 l.hi chi phi d6 kh6ng dem lai lqi ich rdnh t6 tr;n;
2Q. Nguy6n tic vi phuong phrip ghi nhfn chi phf thu6 thu nh{p doanh nghiQp hiQn hanh.
viec x6c dinh chi phi thu6 TNDN cdn cri'vdo c6c quy dlnh hign hdnh vc thue . T'y nhi€n nhtng quy dinh ndythay ddi theo tu"ng thdi ky vd viQc xdc dinh ,uu .ing vb *,u6 TNDN tuj, thuQc vdo k6t qu6 kitim tra cfa coquan thu6 c6 thAm quyen.
Thuti thu nh6p hodn lai: Duo-c tinh tr6n co s6.c6c
co'sd lQp bdo ctio tdi chinh: 86o ciio tdi chinh dugc lflp.vd trinh bdy dga tr6n c.6c nguy6n t6c vd ph*ong
;ffin}::lXilffid6n tich, ho4t dQng ricn tuc, etila;,;'d;;;,,ht;;;:ffii,ong, oeng
' ctic ban li€n quan: MOt bOn dugc xem ld bon li6n quan dtin c6ng ty n6u c6 kh6 ndng ki6m so6t c6ng tyhav c6 dnh huong trsng y6u dtln c6c quytlt dinh tdi .rrint, "j
t "uiEoi, ,u*u"r rr.
\
(Cdc thuy€i minh ndy td b6 phdn hop rhdnh ra aooiaq;,)n;BCTC)20
coilc ry co pHAt''l xAv oEN G 47 - Thuy6t mintr IJ60 ciro tzii chintr tro,p nh6tDia chi: SO OS Bi6n Cr.rong, p.Ng0 Mdy; Tp.euy Nhcrn, Tinh Binh Dinh cho k1.r hoat d6ngEil"hrr,058 5n t66
v' THoNG TIN B0 suNG cHo cAc KHoAN vrgc rRiNH BAy rpEN BANG cAn oor KE T'AN
s6 cu6i tyDu'n vi tinh: ddng
56 t l iu nim1. TiAn
m ' lr len mal
Ti0n giri ng6n hdng ,
c0ng
2. Dfru tu tii chintr ngf n h4n <Chi fiA ei phq.t tgc s6 0I >3. Phrii thu cria hh6ch hing
a. Phdi thu cria khdch hing ngin han
COng ty Ci phdn Xdy ctgng 47C6ng trinh Trung Son
C6ng ty CP thriy diQn Vinh Son - S6ne HinhCOng trinh Sdng Bung 5
C0ng trinh SOr0p6l< 4,4.
PhAi thu kh6ch hdng kh6c
COng ty Cd phLn Du llch Him H6
COng ty Cd phfrn Thev di€n Vdn phong
b. Phei thu cria l<hdch hdng ddi h4nC6ng ty Ci phin XAy ctgng 47C6ng trinh D6ng Cam (l<6nh)Cdng trinh SuOi gdo
Cdng ty Xdy dpng &ph{ntriOn H4 tAngPh6i thu kh6ch hdng khricCAng e C6 phin Du tlch Hdm H6CAng ry Ci phi).n T'hil1t cIiQn Vdn phong
c. Phdi thu cria khdch hing li crlc b0n liOn quan
c0ng
4. Tril tru6'c cho ngudi brln ngin h4n
C0ng ty Cd phAn Xf,y ctg'ng 47C0rrg ty TNHH CAVTCO Vi€t NamNgd Nggc XuAn I(iOuCOng ty CP Co'gi6i & XAy tap s6 t 0C0ng ty TNHH Xdy dpng &Thuo,ng mai Hanh Ch6uRobbins ChinaTrd trudc cho khiich hdng kh6cCdng ty C6 ptrin Du lich Him H6-COng ty C6 phfrn Thriy iliQn VIn phong
c0ng
338.073.087.498 30r.292.275.t74
sti cu6i t<y 56 tIAu nim
13 .091 .679 .366
13 .7 5 1 .7 48.4308.n6.963.1878.366. I 84 .150
26.843.427.796 16.483.t47.337
56 dAu nims6 cudi try
337.841.086.4s8
333.252.54 1.3 13
82.916.842.49r
30,124.698.213
89.342.887.744
23.559.2s3.370
107.308.8s9.495
20.5 55.500
4.567.989.64s
232.001.040
2s2.001.04080.000.00063.230.00051.000.00037.771.040
s01.060.274.134
301.046.470.134
111.189.847.416
25.089.042.698
33.216.137.676
39.9s9.253.370
9 l .601 .188 .974
rs.804.000
232.001.040
232.001.04080.000.000
,rl63.230.000 fr ;s 1.000.000 i \ :
\ \ '37 .771.040 \
43.310.832.60s5.590.321.0005.241.584.0985.496.925.1924.413.834.107
22.s68.168.208139.939.500237.000.000
88.728.897.6065.590.321.0005.241.584.0985.530.030,8793.472.299.950
35 .988 .045 .215
32.906.616.464
13.464.500
362.401.s00
43.687.772JA5
2T
89.104.763.606
(cdc thuyat minh ndv td b0 phqn nqiianr, Bdo cdo tdi ch{nlt)
coNc ry co pnAn xAY D\NG 47 Thuy6t minh 860 c60 tii chinh hop ntr6tDia chi: so oa gicn cuo'ng, p.Ng6 Mdy, Tp.euy Nhun, Tinrr Binrr Dirrrr cho kj,hoat d6ngDien thoeii:0563 522 166 Fax: 0563 522316
s6 cu6i t<y Sd t lAu nImGi6 tri Dq 'phdng Gi6 tri DU'phdng
5. PhAi thu khdc
a. Ngfn hanCOng ty CO phdn Xdy ctyng 47T4m (rng
Cric l<ho6n ph6i thu l<h6cLuong 6mC6ng ry C6 ph,in LiLaMa 45. j
C6ng ty Cii phAn phil Thqnh M!C6 nlc nhdn dusc do ddu m'Cdc khodn phdi rhu khdcCOng ty Cd phin Da Qch HAm H6Cdng ty CP Thity ctiQn Vdn phong
b. Dii h4nCOng ty Cb phdn XAy d4rng 47I(y cuqc ky qu! ddi han
c0ng
6. Nq x6u trich tip dU'phdng
Du phdng ph6i rhu kh6 itdi
Chi ti6r trich lgp dg phdngtheo tti5i tug'ng
C6ng ty TNHH CAVICO ViQt Nam
CQng
Tdi sin thi6u chd xfr If
Tdi s6n kh6c
c0ng
8. Hing tdn kho
Nguy6n liqu, vQt liquC6ng cu, dpng cpChi phi SX, KD dd'dang
Hdng h6a
ss.565.393.973
54.054.817.170
27 .682.3s9.1t726.372.4s8.0s3
968.6s3.388
586.277.1 47I6.4I4.879.000
2.468.400.000
5.934.248.5I B1.075.848.217
434.728.586
t.731.996.967
r.731.996.967
1.731.996.967
64.100.874.89r _ s7.297.390.940
s5 clu phdng cu5i s6 trich thcm s6 hodn nhflp sii d.l phdng rr0ukj' _trong ki trong kj, nim
(s.se0.000.000) _ (s.se0.000.000)
5.590.321.000 321 .000 s .s90.321,000
5.590.321.000 321.000 5.s90.321.000
Si5 cu6i t<y 56 tIAu nim
2.450.348
2.4s0.348
Sii cu6i t<y Sii tlAu nfim 'i
Gi5 gi ic Gra tr i c6 thG ^,, x Gi6 tr i c6 th6 thuthu hdi \'ra goc
noi i
62.334.675.552
60.874.870.59432.1s l .012.499
28,723.8s8.095
968.653.388
586.277. I 4716.41 4.879.000
10.754.048.s60
r.073.096.017
386.708.941
r.766.199.339
1.766.199.339
1,7 66.r99.339
I
a A A .S0 cu0i ki,
Gi6 gi5c
54.784.100.670226.055.084
812.400.000.000463.770.733
Dg phdng
- 2 . . 1T6ng cQng giri g6c hing t6n kho 867.873.926.487 _ 845.37r.493.229' Gid tri hdng t6n kho dimg de thii chiip, cdm cii ddm bdo cho cdc khodn nq phdi trd; kh6ng.
(cdc thry€t minh ndv Id b0 phdn hqp,hdnh Bdo cdo titi chinh)
56 tIAu n[mI(' la goc
57 .473.s4r.8r0250.365.960
786.793.953.354
853 .632 .10s
Dqr phdng
22
coNG TY C6 PHAN XAY D(NG 47 Thuy6t mintr Brio c60 thi chinh hg'p nh6tDia chi: so 08 Bi6n cu'o-ng, p.Ngd M6y; Tp.euy Nhon, Tinh Binh Dinh cho kj,hoat d6ngDiQn thoai: 0563 522 166 Fax: 0563 522 3t6 fi. ngdy 0t/01/2017 d€n nsiy 30tg6tZOn
9. Tni sin kh6c^, , 'rygsn ngnThu6 GTGT clu'o-c khdu tr['Diii ltan
c0ng
10. Tii srin c6 rllnh hfru hinh <Chi ti6t t4i phr! tgc s6 02>
11. Ting, gif,m.tA.i s6n c5 tlinh v6 hinh
s5 cudi try 56 tliu ntm
s.366.997.871s.366.997.871
6.184.153.0656 .184 .153 .065
5.366.9e7.87r 6.184.1s3.065
Quy€n sri'dung cl6t
PhAn mdm quint! T6ng cQng
Nguy6n gi6Sd Au ttdu ndmTdng trong kj,Gidm trong kj'Sd du cuOt *i,Gir i tr ihao mdn lf iy k656 cttt iliu ndmI(hAu hao trong l<j'Gi6rn trong [<j,Sd dtr cuAi *i,Gi6 tr icdn laiSd dw cliu ndmSO Aw cuAt ki,
12. Chi phi XDCB cld'dang
I{ro xuong Phu6c An
Nhd m6y g4ch Phu6c Thdnh
Dg 6n 105 Tdy Son
Dtr 6n I(hu sinh th6i Hd Dinh Binh
Vu'd'n rau MIng Ecn
Toa nhd I I Bi€n Cu'o-ns
cOng
13. DAu tu g6p v6n vho don vi khitc <Chi fiilt ei phq tyc s6 0I >
14. Chi phi tri trudc
a. Ngiin hgnC0ng ty C6 phAn Du lich HAm H6
b. Ddi hqnI(ho min cOng trudng Tdn M!GPMB xuOng sria chta xe m6y phu6c AnGPMB Nhd mdy g4ch phu6c ThdnhHAm TBM thuong I(onTumCira nh4n nudc hAm TBM I(onTum
rr.344,793,017_
I I .344.793.017
1r.344,793.017I1.344.793.017
746.937.273_
746.937.273
746.937.273
746.937.273
sd cudi t<;.
12.091.730,290-
12.091.730.290
716.937.273
746.937.273
11.344.79s.017u.344.793.017
S6 OAu nhnr'r,
2 .s96.756.59r
1t.106.470.612
10.617 ,683.197
3.041 .794.343
1 .920.108.703
359.023.495
2.0r4.066.7 | 1
8 .780 .661 .003
8 .863 .080 .1 78
3.022.280.218
483.699.733
i i
I
\
29.64r.836.94I 23.163.787.843
n i * . LDO OaU namS5 cuOi ty
24.107.197.22414.r66.669
5 . 4 8 5 . 8 1 L l 0 0r . 4 3 1 . 5 3 1 . 0 0 02.768.541.902
316.674.717
72.751.719
72 .751 .719
13.636.066.950
28.333.335
5542.678.t00
1 . 4 3 1 . 5 3 1 , 0 0 05 .53 7 .083 .802
633.349.435
(Cdc thuyat minh ndy ld bQ phQn hqp thdnh Bdo cdo tdi chinlt)a a
c0lc ry co puAN xAv oqlrc azDla chi: SO Og eien Cuo-ng, P.Ng6 M6y, Tp.euy Nho-n, Tinh Binh Einh
Thuy6t minh B:io c6o tiri chfnh hq,p nh6tcho kj,ho4t cl6ng
Eiqn thoai: 0563 522 166 Fax: 0563 522 316 0110112017 d)n 30t06t2017Ray Califonia - Da Nhim
. ^a , ) .C0ng ty C6 phdn Du lfch I{Arn H6Kh6ch s4n H6i Au
c0ng
15. Phei trd ngudi b6n
a. Phii tri ngudi bfn ngfn h4n
COng ty Cd phdn XAy ctyng 47Cty CP DTPT TM Hgp NhA't
Cdng ty TNHH TMDV Tdn Trud'n;COng ty TNHH MXD Vi Tr6cPhAi tr6 ngudi b6n vd hopt dQng kh6r
COng ty CO phhn du tlch Hfrm H6COng ty Cd phdn thfiy itipn Vdn pht
Phii trd ngudi bfn ddi h4n
Phii tri ngudt bfn ti cdc b6nli6n quan
13.337 .779.544454.7ss.939
297.936.3s3463.091 .278
24.107.197.224 13.708.818.669
Sd rl6u nIm^ X A .DO CUOI
Gi6 tri
316.04-1.929.080
309.093.198.823
42.938.342.5s9
45.486.523.428
26.129.184.6s3
I 94 .539. I 48 .1 83
63.5 14.63 I
6.887.215.626
316.043.929.080
309.093.198.823
42,938.342.559
45.486.523.428
26.129.184.6s3
1 94 .539. I 48 .1 83
63.514.63 I
6.887.215.626
410,396.28t.066
399.s27.966.8s7
3 8 . 1 4 2 . s 4 5 . 5 8 1
s 1 . 6 6 1 . s 8 9 . 6 5 6
89.729.733.599
219.994.098.021
64,099.611
10.804.214.598
410.396.281.066
399,527.966.857
38.142.s4s .581
5 r .661 ,s89 .656
89.129.733.599
219.994.Q98.021
64.099.611
10.804.214,598b.
c6 l<h6 nlng cri khi nIng
316.043.929.080 316.043.929.080 4r0.396.281.066 4L0.396.281.066c0ng
16. Ngudi mua tri ti6n tru6'c
a. Ngin h4n
C0ng ty Cii phin Xiy ctgng 47COng trinh Thuong I(on Tum
C6ng trinh Cri'a Nhdn Nu6'c
Cdng trinh Du'o'ng HArn TBMPhii tri cho cdc cl6i ttro.'ng kh6o
C6ng ty C6 phAn ctu lich HAm H6
Cdng ty C6 phAn thriy iliQn Vin phong
b. Dii h4n
Cdng ty C6 phAn XAy dqng 47C0ng trinh Da Nhim
C0ng trinh Dud'ng FIArn TBM
C6ng trinh Cua Nhfln Nu6'c
C0ng ty C0 phAn du lich HAm H6Cdng ty C6 phAn thriy tliQn Vdn phong
cgng
17. Thu6 vir crlc khoin ph6i nQp Nha nw6c <Xem chi ti6t t4i phg tgc s6 03>
Si5 cuiii tg 56 ttAu nim
36.400.664.18136.372.741.181
30,124.698.213
5.r34.736.940
I . I 13 .306.028
27.923.000_
284.000.000.000
284.000.000.000
l 17.000.000.000
130.000.000.000
37.000.000.000
. i i
22.620.2s4.448'22.617.236.448tn
, i l
_ ,;,] r \I A
19.139.s7 6.73i /
3.477.659.7t}'.-
s.018.000
284.000.000.000
284.000.000.000
r 17.000.000.000
130.000.000.000
37.000.000.000
320.400.664.181306.620.2s4.448- !
(Cdc thuy€t minh ndy ttt b0 phatn hqp thdnh Bdo cdo titi chfnll1 A
coNc ry co puAl'v xAv ogNc +z Thuy6t minh B:io crio tiri chinh hg,p ntrAtEia chi: SO Og BiCn Cu'ong, p.Ng6 Mey; Tp.euy Nhon, Tinh Binh Dinh cho I<j,hoat dOngDiEn lhoai: 0-563 522 166 Fax: 0563 5ZZ 3t6
18. Phei tr i ngin han khdc
Cdng fy C6 phAn XAy dlrng 47Tdi s6n thu'a chd'gidi quytit
I(inh phi cdng dodn
BHXH, BHYT, BHTN ,PhAi trd vO c0 phAn h6a
C6c kho6n ph6i trA, ph6i nQp kh6c
fhuA fUCW tqm thu
Thu ti€n XKLD
CLB hru tr{
Ung hQ rtong bdo bdo lut
LiAn danh Samsung-CC47
C(tc khodn phdi tra, phai nQp khdc
Cdng ty Cd phAn du lich HAm H6
Cdng ty C6 phAn thriy rliQn Vin phong
, cOng
19. Vay vir no thue tei chinh
a. Vay vA no'thu6 t i i chinh ngin h4n
Ngdn hdng TMCP ET&PT Viet Nam - CN Binh Dinh (Cty XD 47)Vay d6i tuo'ng kh6c
56 cuSi'tr5' Sd cldu nim
s5 cutii t<y 56 tlAu nlm
cOng
4r.49t.787.t31
29.127.609
4.46s.339.727
r5.891.794.938
r30.705.324
20.974.819.533
3.I42.474.390
1.596.753. t50
128.02 3.807
93.996,000
I0.000,000.000
5.7r 3.572.186
t22.983.317
13.9r0.293.558
4.293.177.727
8.250,833.769
130.705.324
61.235.576.738
3.543.621.007
r.2s9.679,900398,02 3.807
I7 r .996.000
8.000.000.000
47.862.256.024
41.614.770.448 73.910.293.s58
749.924.088.016
604.033.03s
750.528.121.0s1
t : 4
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620.533.035\'-") A !
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' . - -
Ldi sudt daqc xdc dlnh trong tirng hqp d6ng tin dqng cU thd
25
coNG TY CO PHAN XAV nrluc az\r\ i.A r uVt\G Thuy6t minh Btio crlo tii chfnh ho,p nhdtDia chi: S6 Og gi6n Cu'ong, p.Ng0 Mdy, Tp.er,ry Nhcrn, Tinh Binh Dlnh cho t<i, hnqr dAnocho l<j ,hoat ddngEiQnthoai:0563 5zz 166 Fax: 0563 522316 r i ' Ar /Al , .nr" *A^' ' )u r ty froirL crqng
b. Nqr dAi h3n
Vay vd nq thu? tdi chlnh dtii hrlnNgAn hdng TMCP ET&PT ViQt Nam _ CN Binh DinhNgdn hdng Ndng nghiQp vd prr6t tri6n N6ng th6'viQt Nam - cN T6y son-Binh Dinh
CQng t' COng ty CO phdn X6y ct4rng 47:
478.220.s76.320 377.307.632.374
Ty I0 sii cuiii t<i Sd tl0u niml00o/o 170.201.300.000170.201.300.000
170.201.300.000170.20I.300.00t|
I() niy N[m trudc
s5 cu6i ty
478.220.516.320
478.075.167.320
145.349.000
Sd tIAu nam
377.307.63 2.374
377.162.283.374
145.349.000
vav ddi han' Ngdn hdng TMCP Ddat w vd Phdt tridn viQt Nqm - chi nhdnh Binh.Dinh theo h,op dring tin dung sij01/2016/30049,/HDTD - DA ngdy 28/03/2016 vdi sd tiin vay; 220.282:.ooioi.ooo aang,. ,r;;i;;'rry;a ia" ir,r"*Omdc thi& bi thi.cdng c6ng trini nto'rQng Nhd ntdy thuy diQn Da Nhim, thdi hqn vay 42 thdng, tdi sutir I l%/ndnt. vdnban sua a6i oa sung HDTD s6 ottzototsTT4gs/PLHbTD-DA ngdy 25/05/2016. Vdn bdn sia aai u5 sung HDTD s602/2 0 I 6/3 0049 S/?LHDTD-DA ngdy r 6/ I I /2 0 I 6.
COng ty Cd phdn Du tlch Him H6:
Nant - chi nhdnh Binh Einh sii ttdn; r.67r.3s7.150 d6ng theo'03/2016' Mqrc dfch vay dii xdy dLmg khu nhd dich vry, thdi han
in vdo ngity 0r/05 vir ngdy 0r/r t ru)rtg ndm. Tdi sdn dam bdo
cg th6n viQt Nant - chi nhdnh Tdy son Binh Einh sii tin:'20r60.2r83.ngay I7/0g/20r6. Mqrc dich vay d€ xay dryg khudn thh chiip rd quvdn str dqtng dtit vit ar idn gdn tii, il e}a
C6ng ty CO phin Thfiy diQn Vdn phong, .5
Khodn vay Ngdn hdng TMCp'Ddu ttr vd phdt tridn ' '.\
:.,;<xem chi ti|.t tdng gidm vd khd ndng trd nq tgi prtqt lyc sii 04> kt
20. V6n g6p chri s& hiru
20'1 Bing odi ctri6u bi6n tlQng cfia v6n chri sfr hiirr <chi tiiSt tpi phq lqc si5 0s=20.2 Chi ti6t vdn co cdu tf tQ c6 d6ng s& hfi,u
VtSn g6p cua s6c c6 d6ng kh6c
c0ne20'3 Chc giao dich v6 v6n vdi cfc chri s& hfru vi phin ph6i c6 tric, lqi nhu$n rluqc chia:
- Vdn g6p cta chri so.hfi'u, , t , . :von gop diiu ndm
V6n g6p tdng trong kj,| , 4von gop gram trong l<j,V6n g6p cu6i k1,- C6 tri'c, lgi nhufln d5 chia
170.201.300.000
170.201.300.000
120.000.000.00050.201 .300.000
170.20t.300.000
(Cdc thuy€t minh nity td bQ phQn t .op tharn Bdo cdo titi chinh)
coNc rY co puAw xAv ut/xc az Thuy6t minh Iliro c6o trii chinh hg,p nh6tDia chi: SO Og ei6n luong,
p.Ng6 M6y, Tp.euy Nho-n. Tinh Binh Dinh cho kj, hogt rlQngDipn thoai: 0563 522 166 l 'ax: 0563 522316
20.4 Cd phidu56 ruo.,ng c6 phitlu ddng kli ph6t hdnrr:
I() nay - Nrm tru'6'c17.020.t30 I ?0r0J 30Sd tugng cd phi6u b6n rac6ng chrfrng: 1 7.020.130 17.020.130CO phi€u phti thang
c6 phi€u-w rtdi 17'020'130 17'020'130
56 luo.'ng cd phi6u dugc mua lpi (c6 phi6u qh!)S5 lu'o.'ng c6 phit5u dang luu hdnh: n.020,130 j7 .020.130n l t . 1 , :L '0 phi€u pho th6ng 17,020.130 17.020.130MQnh gi6 c6 phiti' dang luu hdnh: r 0.000 d0ng/r c6 phir5u
20'5 cic qui cria doanh nghiQp s6 curii ty s5 tlf,u n6mQu! dAu tu ph6t tri6n
C o n g 4 3 . 0 2 4 . 3 7 2 . 5 7 1 4 2 . 9 6 8 , | 2 4 ' 8 3 8'1' ''un: --@-ia2!q121e!_c:ac qu! cuo doanh nghiQp dug'c trtch cdn c* theo Didu tQ cdng ty vd theo Nghi quydt Dqi h1i rt6ng cii aonithad'ng ni^n' Muc dich trich IQp vd y;r ltns
cdc qui ct)a dotanh isiiep, d€ dr.r phdng rtii ro c6 th€ xdy ra vd ddu ,tu phdt tridn doanh nghiQp thei chi€u stlu.
CAc l<hoin mgc ngoiri b6ng c6n A6i tti toanNgo4i tq c6c loai:- D6 la My (l ISD)
S0 cl6u n[m
16.943.78 94 | l 1 .89
IXSI?RI"^?:|,T_:5o cAc xuoAN vrr;c rRiNH BAy rREN nAo cAo r<nr QUA HoarDQNG IflNH DOANH <ddng>
l. T0ng doanh thu brin hing vd cung c6p dich vr;
Doanh thu b6n hdng h6aDoanh thu hoat d6ng x6y dpngDoanh thu hoat d6ng s6n xu6t kinh doanh di6nDich vu khrich san du lichDoanh thu nhucrng bdn vAt tuDoanh thu kh6c
I(j nny
cOng
C6c khoin giim tril doanh thuThue ti€u thur dic bi€tCdng ty Cd phdn xAy dung 47 (H6i Au)COng ty Cd phdn Du lich Hdm H6
Doanh thu thuin ve b6n hhng vi cung c6p dich vgDoanh thu b6n hdng h6aDoanh thu hoat ddng xAy dungDoanh thu hopt dQng s6n xu6t kinh doanh di0nDfch vu khrlch san du lichDoanh thu nhuong bi{n vdt tuDoanh thu khric
513.834.870.49I729.798.s04.642-_---
VI.
5.213.079.48s428.180.29s.s7913.084.480.02059,452.91s.47 s2.s29.132.3515.397 .818.981
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27
(cdc thuyat minh ndy ld bQ phQn ttffianl, Bdo cdo tdi chrnlt)
coNc Ty Co pnAN xAy nU. NC +z Thuy6t minh B6o c6o tii chfnh hqp nhdtDia chi: SO OS elen Cucrng, p.Ng6 Mdy, Tp.euy Nhcrn, Tinh Binh Einh cho kj,hoat d6ngEiQnthoai:0563 522166 Fax:0563 522 316 ir ngity 0t/01/2017 d€nngity 30/06/2On
4. Gi6v5n hdng bfn K) niiy Kj,tru6c
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c0ng
5. Doanh thu ho4t tlQng tdi chinh
Ldi tiAn gili, ti6n cho vayCd tr?c, loi nhu6n cluoc ctlia
c0ng
6. Chi phi tii chinh
Cdng ty Cd phdn Xdy dung 47Chi phi ldi vay
Chi phi tdi chinh khdc
C6ng ty Cd phdn Du lich Hdm H6
COng ty Cd phdn Thiry dicn Vdn phong
cOng
7. Chi phi quin ty doanh nghiQp
C6ng fy Cd phAn Xdy dgng 47Chi phf cho nhdn vi6nChi phi nguy6n lidu, v6t li6uChi phf dO dtrng v6n phdngChi phi kh6u hao TSCDChi phi bing ti6n khdcCOng ty CO phAn Du tich HAm H6COng ty Cd phin Thriy tliQn Vnn phong
c0ng
8. Thu nhfp khric
C6ng ty Cd phAn X6y dqng 47Thanh ly, nhucrng bdn TSCEThu nhdp kh6c
C6ng ty C6 phin Du tich Hdm H6' c0ng
Ki niy Kj,tru6c
K| niy Kj'trufc
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6.329.1s2.4r647.476.667.362
2.272.604.212
4.2r5.583.437584.209.303.20r
5.224.460.52839.9r8.441.1866.762.718.683
427.145.748.192 640.330.507.035
Kj nAy K] trudc
20.467.048
3.630.000.000s58.r98.944
|.742.400.000
3.650.467.048 2.300.598.944
s8.346.496.80352.887.816.917
5.458.679.886
92.000.492
4.724.007.343
53.837.984.25450.048.969.380
3.789.014.874
46.348.004
3.328.804.108
63.162.s04.638 s7.2r3.136.366
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22.917.273l0l .626.000
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59.033.636r 01.626.000
9.703.701.979
513.919.844864.583.164
19.479.389.802 18.s52.991.609
233.039.2r4
233.039.2r413.570.025
6.805.264.664
6.746.s39.8r858.724.846
36.832.780
246.609.239
28
6.842.097.444
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"e y 0t/01/20n de"
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9. Chi phi khric
Cdng ty C6 phAn Xiy dqng 47Gi6 tri cdn lai cta TSCE thanh lyThu6 bi phat, truy thuChiphi khrlcCOng ty C0 phdn Du lich HAm H6 '
Cdng ty CO phan Thriy rtiQn Vdn phong'c0ng
10. Chi phi thu6 thu nhgp doanh nghiQp hiQn hinh
l. ThuO TNDN cria C6rrg ty C6 phAn Xay dvng 47
2. Thuti TNDN ctra C6ng ty Du lfch HAm H6
3. ThuG TNDN phii nQp (3: t + 2)
11. Chi phi thu6 thu nhfp doanh nghiQp hofln t4i
I . Hodn nh4p dg phdng dAu tu vdo c6ng ty con2. Lqi nhuAn nQi bQ chua thuc hi€n
3. Thu nhQp thu6 TNDN hodn lai (3 : | _ 2)
4. Thu6 su6t thu6 TNDN
5. Chi phi thu6 TNDN hof,n t4i (5 = 3*4)
12. Lfli ccr bdn tr6n cd phi6u
Lo-i nhudn hoac 16 dC tinh ldi ccr b6n tr€n c6 phi6uSO Uinn qudn gia quyen cria c6 phitiu ph6 th6ngLdi tr€n cd phiOu
13. Chi phi sin xu6t kinh doanh theo y6u t6
Chi phi nguy€n li6u, vdt li6uChi phi nhdn c6ng
Chi phi mriy thi c6ngChi phi kh6u hao tdi sdn cO einlChi phi dich vu mua ngodi
Chi phi khdc bing ti6n
c0ng ' 431.163.471.176 672.151.720.289
Kj ndy Kj'trudc
r.164.956.896
81.546.5961 .083 .410 .300
2.791.636ltg.t72
7.139.089.447
6.714.013.200
425.076.247
r.167.866.704 7.139.089.447
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420.933.517
1r2.532.941
533.466.458
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3.180.799.027
128.878.207
3.309.677.234
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vII' THoNG TIN Bo suNG cHo cAc KHoAN Mvc rRiNH BAy rRoNG nAo cAo Luu cHUyEN TrEN TE.oorCrlc giao dlch khdng bnng ti6n 6nh hu&ng tl6n B6o c6o luu chuy6n ti6n tG Don vi tinh; d6ng
1. 56 ti6n di vay thuc thu trong kj, (MS 33)itin thu tir di vay theo kh€ aoc th6ng thwdng
29
435.693.264.859
(cdc thuy€t minh ndy td b0 phqn hqp thimh Bdo cdo tiri chinh)
coNG TY C0 PHAN XAY DUN G 47 _ Thuy6t minh 860 c:io ti i chinh trg,p nh6tDia cli i : SO Og BiOn Cuo-ng, p.Ng6 MAy, Tp,euy Nho-n, Tirrh Binh Einlr cho I<j,ho4t clQng
rugtqjszl66 F'-,2. 56 ti6n dd thgc tr6 g5c vay trong kj,(MS 34)
Ti€n trd nq gtjc vay theo kh€ urj,c th6ng thud,ng 334.263.857.538VIII Nhfrng th6ng tin ktr6c:
1. Cdng cqr t i i chinh:
1.1. Qudn ly rr i i ro: {
Cdng ty qudn tri nguon v6n nhEm dAm b6o.ring cdng ty vila c6 th€ hoat d6ng li€n tr,rc vila t6i da h6a loi ich crhac6c c0 d6ng thdng qua t6i uu h6a s6 du ngudn lidn ua""Ong;;
cdu tnic v6n cria cong ty bao gom.c6c kho6n no, tidn vi c6c lchodn tu'ong du'ong tidn vd phAn v6n thu6c sd hg.uc tacdcc6d6ngc f i aC6ng ty (baog6mv6n g6p ,c i t cqu !vd lo - i nhudnchr raph6nOn5 '1 . " r - - - - - ' .
1.2. CAc loqi c6ng cu thi chinh:
Tiri stin tdi chlnh:
Tdi sdn tdi chfnh lit c6c tdi s6n md qua d6 cong ty c6 th0 phrit sinh c6c khodn thu nhap trong tuong lai. c1ctdi s6nndy cld duo. c xiic dlnh lai theo gi6 tri ho-p ly tpi ngdy l{p b6o c6o tdi chinh.
Ti6n vd crlc khoin tuo.ng duong tidnPhai thu ngfn han cria khrich hdng vd ph6i thu ng6n hpn kh6cEdu tu ng6n hpn
DAu tu'ddi h4n
Tdi s6n tdi chinh kh6c
COng nq tdi chfnh
Vay vd no thu6 tdi chfnh ngin h4n, ddi hpnPhAi trd ngu'o'i brln ngin han vd phhi trtrngin han l<h6cC6ng no'tdi chfnh lch6c
1.3. Mgc t i6u qufrn ly rr i i ro tdi chinh:
s6 cu5i Hy 56 tliu ndm
Itili ro tdi chinh bao g6m rti ro thl truo'ng (bao g6m rti ro ty gid,riri ro ldi su6t vd rti ro vd girl), rfri ro tfn dLrng,rfri ro thanh khodn vd rti ro l6i su6t cria ddng ti6n.
Rrti ro th! trud,ng
Qu6n ly r0i ro ty gi6: rrii ro ti' giri ld r0i ro mi gi6lri h-op ly hoflc c6c ludng tidn trong tuong lai cria c6ng cu tdichinh sE bi6n dQng theo nhrng thay d6i cria tj,grZ rroi ooai. '
cdng ty l<h6ng c6 nii ro ty giSdo c6c nghia vp ng ngo4i tQ (niiu c6) d6u clu.o-c thanh to6n b6ng ngoai t6,
Qudn l!, rfii ro vi ldi suiit
Rfii ro vc lai su6t ld nii ro vd gi6 tri ho. p ly hoac c6c lu0ng ti6n trong tu'ong lai cira cung cu tdi chinh s0 biiln dQngtheo nhfi'ng thay ddi crja ldi su6t thl tru,o.ng.
Rfii ro vc lai su6t ld cria c6ng ty.chir y6u li€n quan dtln tidn, c6c kho6n tien gri.i ngin hpn vir citckho6n vay. c6ngty l<hdng c6 b6t kj'.ii ro ldi su6t trgng y6u nio vi congry'chi quan hQ giao o;.i.' tr'y6in irrA"g ia, *m v6,i c6cngdn hdng uy tin vd duo-c ngdn hing u'u ddi v6'i mri'c rai su6ittr6p ntr6t, ro i-o'i nhi .ho c6ng ty.Rtii ro tin dyng
(cdc thuyat minh ndy Id bQ phQn t,ffiant, Bdo cdo tdi chrnh)
26,843.427.796 16.483.147.337400.175.762.010 356.62s.668.107
1 . l 4 l . 6 8 8 . 1 0 040.000.000.000 40.000.000.000
| ,228. '748.637.371 t . t27 .3 t9 .230.050 . j
357.658.699.s28 484.306.s74.624 4'I\
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30
coNG TY C0 PHAN XAV Oq',ruc az Thuy6t minh I]60 c60 tii chinh trg,p nh6tEia chi; S6 08 Bi€n Crrong, p.Ng6 M6y, Tp.euy Nhon, Tinh Binh Einh cho lcj, hoqt cl6ng
ic l<hOng d6p fmg c1u'gc cric nghla vu trong hqp d6ng ddn dtSn6ch tin dung phD hc.rp vd thu'd'g xuy6n theo d6i tintr ninn a66ng. C0ng ty kh6ng c6 citc rfri ro tin dpng til c6c hoirt dQngbdng t i6n mdt.
Qudn g rrti ro thanh khodn
Muc dfch quAn l;i nji ro thanh kho6n nhiim d6rn bAotrong tu'o'ng_lai. Tinh thanh lclroAn cfing du,o-c cdng tyvd tdi s6n dtin han trong l<i, o nr[,c cO tne tie, ,oZt ,fChinh s6ch cria cdng ty ld theo d6i thud.ng xlrydn ciirnhirn dArn b6o cOng ty duy tri du m[,c O.r,lhOng tldnkhoin ng6n han vd ddi hpn ho-n.
Du:6'i ddy trinh bdy chi ti6t ciic mirc d6o han theo ho'p d6ng cdn l4i doi v6i c6ng ng tdi chinh ph6t sinh vd thd,i hanthanh to6n nhu'dE th6a thudn. cdng no tdi chfnh drio. c trinh bdy du.a tr6n don! tie".nr, ,nieiLrrar'";"";;; ui;han hop dOng theo ngdy s6,m nh6t md c6ng ty ph6i tr6:
Dufi 1 nim Tr! I tl6n 5 nimVay vd ng thu6 tdi chinh ng6n h4n 750.52g.121.051 _Phdi trd ngu.d'i b6n ngin h4n vd ph6i trtt ng6n hpn lchric 357 .65g.699.52gVay vd no- thu€ tdi chinh ddi han - 47g.220.516.320Cdng ng l<hric
2. Th0ng t in vd cr{c b6n l i6n quan: - , , t)
Thu nhgp cria c6c thAnh vi6n chri chdt K) nny ';0
Thu nhQp ctra H6i d6ng quin tri, Ban T6ng Gi6m d6c vd Ban ki6m roa-GEZE-!A3. Trinh biy doanh thu, k6t qui kinh doanh theo bQ ph{n: ,.t)
doa'h. Biio u6o bQ ph{n chinh ytlu rd theo rinh vu.c kin
Linh vqrc kinh doanh:
Cdng ty co cilc lTnh vu.c kinh doanh sau:- LTnh vg'c kinh doanh thu,ong mai;- Linh vp'c xAy l6p chfnh;- LTnh vuc hogt d6ng sin xu6t kinh doanh di6n;- LTnh vyc dich vu kh6ch san du lich;- LTnh vgc bdn v4t tu;- LTnlr vr,rc kinh doanh kh6c.
. !
lcac thuyAt minh ndy ld bQ phQn hqp thdnh Bdo cdo tdi chinh)3r
coNG TY C0 PHAN XAV Otl'NC +Z rhuy6t minh 860 crio tiri chfnh ho,p nh6tDia chi: S5 Og nien Cuo-ng, p.Ng6 Mdy, Tp.euy Nho-n, Tinh Binh Einh cho tcj,hoat clQng
Thdng tin v€ kt5t qua kinh doatth, tdi san <;i5 dlnlr, c6c tdi sdn cldi h4n kh6c vd gi6 trj circ kho6n chi phf I6Lr kh6'g bdngtidn cira bQ ph{n theo lT'h vpc r<inh doanh cr]a c6ng ty nhu sau:
* K6t qui hoat rlQng l<inh doanh theo bQ phiin Eon vi tinh.ding
KQKD thco bQDoanh thu thuAn Chi ptr i bQ phgnChi t i6uhAn
- L inh vsc k inh doanh khdc. 5 .397.g1g.9g1 _ 5.397,gt g ,9g1I(6t quf, hoat tlQng kinh doanh theo bQ phgn Tr-sra.s70.4st 427.r4s,748.rg2 86.689.t22.29sc6c khodn chi phf khOng phdn b6 theo bQ ph4n
e9.47g.38g.s02)PhAn l5i ho[c 16 trong c6ng ry li6n cloanh li6n ktitDoanh thu hoat clQng tdi cli{rrh
Chi phi tdi chinh
Thu nhAp l<h6c
Chi phi kh6c
Chi phithuC TNDN hi€n hdnhChi phi thuti TNDN ho6n lai
t,qi n
4. Th6ng t in so s6nh
56 li6u so s6nh tr€n 86o c6o ktit qua l<inh doanh, b6o c6o lu'u chuy6n ti€n tQ Id s5 liQu cirng kj,'drn 2016 da d*a.c s Ix6t b6j c6ng ty TNHH I(iiim to6n vd K6 to6n Hd Noi - CPAHANOI. So tigu so siintr tr6n B6ng c6n OOi t6 toan ra :li€u trdn b6o ciio tdi chfnh ndm 2016 d6 duo.c kii5m to6n b6'i Cdng ty TNHH l(i6rn roan vd I(5 to6n Hd N6i -iCPAHANOI. -
5. Th6ng tin vd ho4t rtQng li6n tuc
Ban T6ng Gi6m ddc khing dinh ring, c6ng ty s0 tii5p tpc ho4t dQng san xu6t kinh doanh trong c6c n6nr ti6p theo.
6. Nhflng thdng tin l<hdc
6.1 MQt s6 chi t i6u t i i chinh
- LTnh vuc ltinh doanh Lhuons mai- LTnh vuc xAy lip chfnh- Linli vuc hoat dOng s6n xu6t kinh doanh di€n- Linh vuc dich vu Ich6ch san du lich- LTnh vgc b6n v4t tu'
s.213.079.48s 6.540.372.666 (1.327.293,181)428.180.295.s79 364.s26.9s1.536 63.6s3.344.043r3.084.480.020 6.329.1s2.416 6.755.327.60459.430.064.075 47.476.667.362 11.953.396.7132.s29.132.351 2.272.604.212 256.528.139
3.6sQ.467.048(62.404.939.083)
246.609.239( t .167.866.704)
(s33.466,4s8)
l 5 l . 5 l 3 . l l l -)7.t52.049.650--
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a v io.ii
Chi t i6u DVT I() ndy I(j'tru'6'cl. r'o trt ccr cau tar s6n vd ccr cflu v6nl.L Bd fif co ciiu tdi sdn
- Tdi sdn nghnhqn/TOng tdi sdn- Tdi sdn ddi h4n/T6ng tdi s6n
1.2. Bd tuf co cdu v6n- Nq phdi trdlT6ng nguOn v6n- Vdn cht so'hfi.u/Tdng ngu6n vtin
. %
%
%
%
58,2741,73
86,9813,02
58,0641,94
87,001 3 , 0 0
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cOllc ry co puAN xAv upNc +zDia chi: so os Bi6n cuo'ng, p.Ng6 Mdy, Tp.euy Nrron, Tinh Binh DlnhDiQn thoai: 0563 522 166 Fax: 0563 522316
Thuy6t rninh Bzio c:io tiii chinh hg'p nhdtcho kj,hopt dQng
0ll0l/2017 d€n 30/06/2017tfr n2.Kha ning thanh todn2.1. Kh ndng thanh torin t6ng quii t2.2. KhtL ndng thanh to6n no. ngfn han2.3. Kha ndng thanh to6n nhanh3. Tf su6t sinh td'i3.1 f! sufu tp'i nhuSn trln doanh thu- Tj'su6t lg-i nhupn tru6c thu6/Doanh thu- Tj'su6t lo-i nhugn sau thuti/Doanh thu3.2 Tt suht lg'i nhuQn tr€n t6ng tdi sdn- Tj' suAt loi nhu6n tru6c thuti/Tdng tdi s6n- Tj'su6t loi nhu6n sau thu6/ T6ne tdi sin
Ngwdi lgp bi6u
lAnlan
Yo
%
%
%
l , l 51 , 0 80,02
r.l
1 ,471 , 3 9
0,330,31
1 , 1 5
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2 , 1 5
1 , 6 1
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6.2 Thdng tin kh6c r,
Quytlt to6n thu6 cria cdng ty sE chiu s9' ki6m tra cia co quan thut5. Do viQc 6p dung Ludt vit circquy dinh c0a th'6vd vigc rip dgng c6c quy dlnh vn chuAn mr,rc kiiim toiin cho cfrc giao dich t4i don vi c6 thri du.ge gidi thfch theoc6ch khac nhau' vi vdy, s6 thuti du'o-c trinh bdy tr€n Brio c6o tdi chinh co thri duqc ttrayooittreoory6, dinh cira co.ctuan thu6.
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Minh Quang
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